ANALISIS BIAYA RELEVAN SEBAGAI ALAT PENGAMBILAN KEPUTUSAN PENERIMAAN ATAU PENOLAKAN PESANAN KHUSUS

Abstrak. PT. X is a service company that manufactures Tires, Carpets, andHoses. This study aims to determine the application of cost classification, but alsoto find out relevant cost analysis on this company, and evaluate the impact on thecompany's profit and loss in accepting or rejecting special orders. The method ofresearch conducted by the author is to conduct research directly to the company,observe company activities, study documents related to the object of research,and also conduct interviews with relevant parties. In addition, the authors alsoconducted a literature study so that it could assist the writer in calculating therelevant costs in making decisions whether to accept or reject special orders. Theresults showed that PT. X has not yet classified the production costs properly, sothat management decision making is also not right, where many companies rejectspecial orders, without analyzing them first. From the findings of existing problems,the authors suggest that the company should evaluate the production costsincurred in the company on a regular basis so as to obtain accurate and adequatecost data. Companies should also make a separation between fixed costs andvariable costs because this is quite important in providing relevant information tocompanies to build long-term competitive advantage.Keywords: Relevant Costs of Decision Making Tools, Receiving or DecliningSpecial Orders.

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Forest Management Decision-Making: Art or Science?

The Forestry Chronicle ◽

10.5558/tfc57233-5 ◽

1981 ◽

Vol 57 (5) ◽

pp. 233-238 ◽

Cited By ~ 6

Author(s):

T. H. Hall

Keyword(s):

Decision Making ◽

Forest Management ◽

Simulation Modeling ◽

Forest Planning ◽

Management Decision ◽

Creative Design ◽

Management Decision Making ◽

Evaluation Techniques ◽

Making Art

This paper describes an approach to forest management decision-making. Acknowledging both objective and subjective elements, the approach offers a methodology to encourage more creative design in forest planning. It uses the descriptive capabilities of simulation modeling in tandem with the prescriptive capabilities of graphical evaluation techniques, to facilitate the use and interpretation of technical forestry information in decision-making problems. It emphasizes a need for an overview of long-term resource behavior as a prerequisite to, and a framework for, forest planning.

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Loyalty card adoption in SME retailers: the impact upon marketing management

European Journal of Marketing ◽

10.1108/ejm-06-2013-0321 ◽

2015 ◽

Vol 49 (3/4) ◽

pp. 467-490 ◽

Cited By ~ 18

Author(s):

Karise Hutchinson ◽

Lisa Victoria Donnell ◽

Audrey Gilmore ◽

Andrea Reid

Keyword(s):

Decision Making ◽

Current Knowledge ◽

Marketing Management ◽

Management Decision ◽

Adoption Process ◽

Longitudinal Case Study ◽

Content Type ◽

Management Decision Making ◽

The Impact ◽

Loyalty Card

Purpose – The purpose of this paper is to understand how small to medium-sized enterprise (SME) retailers adopt and implement a loyalty card programme as a marketing management decision-making tool. Design/methodology/approach – A qualitative and longitudinal case study research design is adopted. Data were collected from multiple sources, incorporating semi-structured interviews and analysis of company documents and observation within a retail SME. Findings – The findings presented focus on the loyalty card adoption process to reflect both the organisational issues and impact upon marketing management decision-making. Research limitations/implications – This research is restricted to one region within the UK, investigating loyalty card adoption within a specific industry sector. Practical implications – SME retailers operate in an industry environment whereby there is a competitive demand for loyalty card programmes. SME retailers need to carefully consider how to match the firm’s characteristics with customer relationship management (CRM) operational requirements as highlighted in this case. Originality/value – The evidence presented extends current knowledge of retail loyalty card programmes beyond the context of large organisations to encompass SMEs. The study also illustrates the value of a structured, formal CRM system to help SME retailers compete in a complex, competitive and omni-channel marketplace, adding new insights into the retail literature.

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Development of the Urban Environment Based on the Optimization of Management Decision-Making

Economics and Management ◽

10.35854/1998-1627-2020-3-322-327 ◽

2020 ◽

Vol 26 (3) ◽

pp. 322-327

Author(s):

V. M. Medvedev

Keyword(s):

Decision Making ◽

Urban Environment ◽

Management Decision ◽

Practical Implementation ◽

Management Decisions ◽

Environment Management ◽

Management Decision Making ◽

High Level

The presented study identifies approaches to decision-making aimed at the optimal development of the urban environment.Aim. The study aims to develop proposals for improving methodological approaches aimed at the development of the urban environment and for using these approaches in the preparation of the corresponding management decisions.Tasks. The author assesses the problem of urbanization and shows how it affects the need to modernize the urban environment; formulates the principles of optimization of management decision-making aimed at the development of the urban environment; evaluates the possibility of the practical implementation of these principles (through the example of the federal city of St. Petersburg).Methods. This study uses strategic analysis, systems and case-based approach, comparative and retrospective analysis.Results. The practical aspects of designing the processes and approaches to urban environment management are examined. The efficiency of management is shown to depend largely on the optimization of management decisions that could improve the effectiveness of individual services aimed at the formation and development of a modern urban environment in the long term. The study describes the successful experience of St. Petersburg in developing the complex of urban environment management services.Conclusions. Improving urban environment management is an important aspect of increasing the population’s quality of life. As evidenced by St. Petersburg’s experience, to achieve a high level of comfort in the urban environment it is necessary to actively use the principles of consistency, innovation, and public participation in decision-making. The author recommends normative consolidation of these principles and their more active practical application in the management of Russian cities.

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George Sorter’s Influence on Accounting Thought

Accounting Historians Journal ◽

10.2308/aahj-2020-015 ◽

2021 ◽

Author(s):

Robert Bloom

Keyword(s):

Decision Making ◽

Accounting Information ◽

Relevant Information ◽

Management Decision ◽

User Perception ◽

Financial Reports ◽

Vast Array ◽

Long Run ◽

Management Decision Making ◽

Research Director

An innovative accounting theorist and educator, Sorter was concerned about how accounting information could be used in financial and management decision making. He formulated an events approach to accounting that called for providing a vast array of presumably relevant information to users of financial reports to allow them as individuals to select whichever data they deemed suitable to make their own long run forecasts and their own financial and management decisions. He emphasized that valuation of the firm is a subjective endeavor, a matter of individual user perception. He served as the research director of the AICPA’s Trueblood Report (1973), which laid the foundation for the FASB’s Conceptual Framework.

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Improving the process of allocating indirect costs to the cost of production (works, services) of industrial enterprises

Voprosy regionalnoj ekonomiki ◽

10.21499/2078-4023-2021-47-2-179-184 ◽

2021 ◽

pp. 179-184

Author(s):

И.Е. Мизиковский

Keyword(s):

Decision Making ◽

Indirect Costs ◽

Production Costs ◽

Management Decision ◽

Activity Based Costing ◽

Information Base ◽

Industrial Enterprises ◽

Management Decision Making ◽

Cost Of Production ◽

The Cost

Статья посвящена вопросам совершенствования распределения косвенных затрат на производство на себестоимость продукции (работ, услуг) промышленных предприятий, повышения точности показателей, инкорпорируемых в информационное пространство принятия управленческих решений. Разделение косвенных затрат на основные затраты (расходы на содержание и эксплуатацию оборудования) и накладные (административно-управленческие расходы), выбор соответствующих им драйверов, позволяют в значительной степени повысить точность калькуляционных результатов и эффективность экономических расчетов в целом. Целью исследования явилась разработка методики, позволяющей оптимизировать процесс калькулирования себестоимости продукции промышленного предприятия, обеспечить формирование результативной информационной базы выработки управленческих воздействий со стороны лиц, принимающих управленческие решения. Исследование проводилось с применением функционально-процессного и системного подходов к изучению традиционных бухгалтерских (управленческих) практик распределения косвенных затрат. Исследованы традиционный и предлагаемый способы распределения косвенных расходов, проведено сопоставление их результатов, сделаны выводы о перспективах внедрения элементов метода «Activity-based costing (ABC)» на исследуемых предприятиях. The article is devoted to the issues of improving the distribution of indirect production costs to the cost of production (labor, services) of industrial enterprises, improving the accuracy of indicators incorporated in the information space of management decision-making. The division of indirect costs into basic costs (maintenance and operation of equipment) and overhead costs (administrative and management costs), the choice of appropriate drivers, can significantly improve the accuracy of calculation results and the efficiency of economic calculations in general. The purpose of the study was to develop a methodology that allows optimizing the process of calculating the cost of production of an industrial enterprise, to ensure the formation of an effective information base for the development of management actions on the part of management decision makers. The study was carried out using functional-process and system approaches to the study of traditional accounting (management) practices for the distribution of indirect expenses. The traditional and proposed methods of distributing indirect costs are studied, their results are compared, and conclusions are drawn about the prospects for implementing elements of the «Activity-based costing (ABC)» method at the enterprises under study. Cost of production, industrial enterprises, calculation, activity-based costing, indirect costs, value stream, information base of management decision-making

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Pension Fund Corporate Engagement

Relations industrielles ◽

10.7202/009130ar ◽

2004 ◽

Vol 59 (1) ◽

pp. 142-171 ◽

Cited By ~ 96

Author(s):

Gordon L. Clark ◽

Tessa Hebb

Keyword(s):

Pension Fund ◽

Pension Funds ◽

Management Decision ◽

Responsible Investing ◽

Global Standards ◽

Management Decision Making ◽

Anglo American ◽

Investment Portfolios ◽

The Impact

Pension fund capitalism is a new, albeit evolving, stage of Anglo-American capital market development. It is marked by the ability of pension funds to aggregate the widely disbursed ownership of beneficiaries and therefore act as single entities with a unified voice. Pension funds within their investment portfolios are increasingly using this voice to engage companies. Such corporate engagement in its broadest definition is the use of one’s ownership position to influence company management decision making. Corporate engagement brings together four distinct underlying currents: first, the increased use of passive index funds; second, the corporate governance movement; third, the growing impact of socially responsible investing; and, finally, the impact of new global standards. At its best corporate engagement offers a long-term view of value that both promotes higher corporate, social and environmental standards and adds share value, thus providing long-term benefits to future pension beneficiaries.

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Business Ethics and Stakeholder Analysis

Business Ethics Quarterly ◽

10.1017/s1052150x00008782 ◽

1991 ◽

Vol 1 (01) ◽

pp. 53-73 ◽

Cited By ~ 18

Author(s):

Kenneth E. Goodpaster

Keyword(s):

Decision Making ◽

Natural Kinds ◽

Stakeholder Analysis ◽

Harvard Business Review ◽

Management Decision ◽

Management Decision Making ◽

Short And Long Term ◽

Peter Drucker

Much has been written about stakeholder analysis as a process by which to introduce ethical values into management decision-making. This paper takes a critical look at the assumptions behind this idea, in an effort to understand better the meaning of ethical management decisions.A distinction is made between stakeholder analysis and stakeholder synthesis. The two most natural kinds of stakeholder synthesis are then defined and discussed: strategic and multi-fiduciary. Paradoxically, the former appears to yield business without ethics and the latter appears to yield ethics without business. The paper concludes by suggesting that a third approach to stakeholder thinking needs to be developed, one that avoids the paradox just mentioned and that clarifies for managers (and directors) the legitimate role of ethical considerations in decision-making.So we must think through what management should be accountable for; and how and through whom its accountability can be discharged. The stockholders’ interest, both short- and long-term, is one of the areas. But it is only one.Peter Drucker, 1988Harvard Business Review

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