摘要：PT. Sumico pasoific TEC is a company engaged in trade and production ofterminals. In order to increase corporate profits, management must seek to useproduction capacity optimally. One is the offer of special orders. To take thedecision to accept or reject special orders, the company requires precise andaccurate cost information. The concept is very relevant costs in decisionmaking. By using the relevant cost analysis, companies can see which is therelevant costs and expenses which are not relevant. This can facilitate thecompany in a favorable decision.Fixed costs are irrelevant because the cost ofthis fee does not change with changes in production volume at a certain level sothat these costs will not change with or without a special order. While variablecosts are relevant because the cost of these fees will change with the additionalproduction volume. Relevant cost analysis in evaluating the revenue andexpenses associated with special orders can be done with the contributionapproach.Approach separates the contribution of the costs of fixed and variablecosts within the budget earnings. Difference in sales of variable cost to produceMerjin konribusi, then deducting fixed costs will result in earningsdifferentials. Profit / Loss as a basis for a decision to accept or reject specialorders.
