Analisis Biaya Relevan dalam Membuat Keputusan Menolak atau Menerima Pesanan Khusus pada UMKM MILOL.FOOD Jember

Abstract

Abstract. The aims of this research to find out relevant cost information that influences
management's decision to reject or accept orders. The tools used in this method is
relevant costs. From the results of the research that has been carried out, milal.food's
criteria for special orders have been fulfilled, namely the existence of idle capacity and
the separation between normal sales and special order sales. So the decision taken by
milal.food to decide to accept special orders is correct because the costs incurred to
produce special orders are lower than the selling price of the order.

Keywords: MSMEs, Relevant Price, Special Orders.