摘要：Scientific Writing is about the separation costs in the garage Setya semivariabelJaya Motor. Basically every company wants to get the optimal profit in eachproduction, therefore, managers should pay attention to profits from eachproduction with attention to costs in terms of behavior. Because there are costsin the behavior of a close relationship between the level of activity with the costof issuance. According to the behavior that cost is divided into three fixed costs,variable costs and costs semivariabel. The purpose of this research is to separatethe costs semivariabel into variable costs and fixed costs. And can assistmanagers in making the income statement (a list of profit / loss). Researchmethodology through library research by reading literature related to the objectof research and direct observation with the leaders and employees of thecompany concerned. The analysis method is least squares analysis (regression).After calculation of the costs of the company, to avoid errors in determiningvariable costs and fixed costs on the cost semivariabel managers should useappropriate methods to get the right result. Thus the determination of tariffs inthe company can get the optimal profit.
