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PENGARUH BIAYA VARIABEL TERHADAP KEBERHASILAN PENGAMBILAN KEPUTUSAN MANAJEMEN

Authors

Zefania Panggabean Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen
Elfride Banjarnahor Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen
Renita Sianturi Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen
Paramita Simamora Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen
Hamonangan Siallagan Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen

DOI:

https://doi.org/10.35446/dayasaing.v12i2.2910

Keywords:

Variable Cost Analysis, Management Accounting, Decision Making, Contribution Margin

Abstract

This study aims to identify and analyze the impact of variable costing on the success of managerial decision-making. Management is required to make both short-term and long-term decisions quickly and accurately. Variable costing is used as a management accounting tool that classifies costs based on their behavior to provide more relevant information. The study employs a quantitative research method using a descriptive-associative approach. Data was collected from managers in various organizational departments using questionnaires and documentation. The information was then analyzed quantitatively using a simple linear regression model. The results of the study indicate that variable costing has a significant and positive influence on the effectiveness of managerial decision-making. The implementation of variable costing components, such as Cost-Volume-Profit (CVP) analysis and contribution margin determination, has proven to assist management in determining optimal selling prices, accepting or rejecting special orders, and deciding whether to make or buy products. In conclusion, a proper understanding and application of variable cost analysis can minimize the risks of uncertainty and directly enhance the success of a company’s strategic decisions.

Keywords: : Variable Cost Analysis, Management Accounting, Decision Making, Contribution Margin

References

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