摘要：Companies generally seek to generate profits continuously in order to ensure thesurvival of its business. In conducting its business the company will seek tominimize expenses, the company's goals will go well if the company is able tocontrol expenses more effectively. If the relationship between the volume ofproduction activities with engine repair maintenance costs can be known thenthe company will be able to estimate the costs that are relevant in order to decidehow costs will be set to soften budget that will come with a certain level ofproduction volume. Therefore, the more accurately a decision depending on theaccuracy of estimates (interpretation). By seeing how important the accuracy ofthe estimated cost of maintenance and repair machinery.. Actavis. To be able toknow the costs that are relevant to the company by looking at the correlationbetween the cost of repair and maintenance of machines based on volumechanges of activities in the company Actavis, decrees So that can repair andmaintenance costs of machinery for the coming year. For the writer to use themethod squares on the company for repair and maintenance costs mengistimasiDiaf machine KB 100 Cone Mixer, so the company can find / see the correlationrelation between the cost of repair and maintenance machines Cone Mixer Diaf100 KB in the coming year (2006) so that companies can budget for repair costsand maintenance of the machine so that the company will not be difficulties inestimating the cost of engine repair and maintenance.
