文章基本信息

标题：THE ESTIMATES IN DIRECT LABOR COSTING ON PT.DELLA COLLECTION
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作者：FAIZARD SURYONO ; Silvia Avira
期刊名称：Diploma Program - Computer Accounting
出版年度：2009
卷号：0
期号：0
语种：English
出版社：Diploma Program - Computer Accounting
摘要：The purpose of this study is to determine and analyze the behavior of a mixtureof past costs, as the base for determining the labor costs for planning the future,of the Della Collection Company, the object of the study,. Data gatheringtechniques included literature cited of text books related to the study and fieldwork by observations and interviews directly to the company. The resultsshowed that on the basis of objective factors by using least squares method , alinear equation obyained was: Y = 18,510.47 + 0.091 X. From the equation itcan be concluded that if the company adds one hour of labor, it will increase thevariable cost of Rp 0.091 and fixed costs at Rp 18,510.47. By using the leastsquares method for planning and standard error of the method, it can estimatethe cost of labor plan at Rp 18,510.47. And from the calculation resulted thecoefficient of determination was found at 96.3%, In cinclusion, 96.3% changein labor cost was due to the linear relationship with the volume of activity. Key Words : costing, estimates, labour