Agustin, Dewi (2015) Praktik akuntansi manajemen dalam mendukung proses pengambilan keputusan taktis (studi kasus pada pabrik karton ss). Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Pengambilan keputusan yang tepat perlu didukung dengan informasi yang
berguna. Informasi yang berguna adalah informasi yang relevan, akurat, dan tepat
waktu. Akuntansi manajemen menyediakan informasi yang berguna untuk
pengambilan keputusan internal dimana pengambilan keputusan memegang
peranan penting dalam setiap aktivitas manajerial. Keputusan taktis merupakan
salah satu jenis keputusan manajerial. Keputusan taktis yang dialami Pabrik
Karton SS adalah keputusan terkait meneruskan atau menghentikan lini produk
dan menerima atau menolak pesanan khusus. Tujuan penelitian ini adalah untuk
mengetahui dan menganalisis keputusan yang tepat bagi Pabrik Karton SS dengan
menerapkan praktik akuntansi manajemen mulai dari pengklasifikasian biaya
berdasarkan perilaku, penyajian laporan laba rugi dengan pendekatan variable
costing, analisis biaya dan manfaat relevan, analisis faktor kualitatif yang
mempengaruhi pengambuilan keputusan taktis. Penelitian ini menggunakan
pendekatan kualitatif. Pengumpulan data dalam penelitian ini dilakukan dengan
observasi, wawancara, dan dokumentasi.
Hasil penelitian ini mengindikasikan bahwa perusahaan sebaiknya tetap
meneruskan produksi karton nomor 20 dan 25 selama permintaan pasar masih
stabil atau tidak mengalami penurunan karena dengan tetap memproduksi dan
menjual karton nomor 20 dan 25 dapat menambah pendapatan perusahaan.
Keputusan perusahaan selama ini untuk menerima pesanan khusus dari Jawa Pos
adalah keputusan yang tepat. Kedepannya perusahaan dapat tetap menerima
pesanan khusus dari Jawa Pos dengan maksimum pesanan khusus sebanyak 1.274
pak agar perusahaan dapat mengalami keuntungan yang maksimal / Making the right decisions need to be supported with useful information.
Useful infromation is information that is relevant, accurate, and timely.
Management accounting provides useful information for internal decision making
where decision making has an important role in every managerial activities.
Tactical decision is part of managerial decision. Tactical decisions in Pabrik
Karton SS are the decision about keep or drop product line and accept or reject
special order. The purpose of this research is to analyze the decision for Pabrik
Karton SS with apply management accounting practice from cost behavior
classification, provides income statement in variable costing, relevant cost and
benefit analyze, qualitative factor analyze that affect the tactical decision making.
This research use qualitative approach. Collecting data in this research is done by
observation, interview, and documentation.
The result of this research indicate that the company is better to keep
produce the carton number 20 and 25 as long as market demand still stable or not
decrease because it can increase the company’s revenue. The company’s decision
to accept special order from Jawa Pos is the right decision. For the future, the
company still able to accept special oder from Jawa Pos with maximum 1.274
pack special order so that the company could reach the maximum profit
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Agustin, Dewi NIM01220120006 UNSPECIFIED UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Patricia, Luky UNSPECIFIED UNSPECIFIED Thesis advisor Setiawan, Evelyn UNSPECIFIED UNSPECIFIED |
Uncontrolled Keywords: | akuntansi manajemen; keputusan taktis; meneruskan atau menghentikan lini produk; pesanan khusus; klasifikasi biaya; laporan laba rugi; biaya dan manfaat relevan; faktor kualitatif; management accounting; tactical decision; keep or drop product line; special order; cost classification; income statement; relevant cost and benefit; qualitative factors |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
Depositing User: | Rafael Rudy |
Date Deposited: | 10 Jun 2022 04:51 |
Last Modified: | 10 Jun 2022 04:51 |
URI: | http://repository.uph.edu/id/eprint/47773 |