The Application of the Variable Costing Method as a Management Tool in Profit Planning at Pt. Daiva Artha Universe

Al-Azhar, Moch. (2021) The Application of the Variable Costing Method as a Management Tool in Profit Planning at Pt. Daiva Artha Universe. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This study discusses the application of the variable costing method as a management tool in profit planning at PT. Daiva Artha Universe. The data used in this research is through interview, observation and documentation techniques. While the analysis used is by using the methods of editing, coding and tabulation. Based on the analysis that has been done, it can be concluded that the calculation of the cost of production using the variable cost method approach has different results, namely Rp. 89,328,319 with a unit price of Rp. 90.00 per cm2. This difference is smaller when compared to using the full cost method, this is because the variable cost method only considers variable costs. The calculation difference between the full costing method and the variable costing method has a direct impact on the gross margin obtained. The difference in the calculation of the two methods is Rp. 25,184,117 or 25.37 per cm2 lower by using variable costing. By using the standard reference for calculating the costing variable, the company can estimate the planning of product selling prices to get a more relevant and competitive gross profit.

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