THE ESTIMATES IN DIRECT LABOR COSTING ON PT.DELLA COLLECTION

FAIZARD SURYONO, Silvia Avira

Abstract


The purpose of this study is to determine and analyze the behavior of a mixture
of 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 gathering
techniques included literature cited of text books related to the study and field
work by observations and interviews directly to the company. The results
showed that on the basis of objective factors by using least squares method , a
linear equation obyained was: Y = 18,510.47 + 0.091 X. From the equation it
can be concluded that if the company adds one hour of labor, it will increase the
variable cost of Rp 0.091 and fixed costs at Rp 18,510.47. By using the least
squares method for planning and standard error of the method, it can estimate
the cost of labor plan at Rp 18,510.47. And from the calculation resulted the
coefficient of determination was found at 96.3%, In cinclusion, 96.3% change
in labor cost was due to the linear relationship with the volume of activity.

 

Key Words : costing, estimates, labour


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