IMPLEMENTASI ANALISIS PERILAKU BIAYA SEBAGAI DASAR PENGENDALIAN BIAYA “LAUNDRY RENO”

Abstrak

This article aimed to analyze cost management practices at Laundry Reno, a laundry service business located in Rumah Tiga, Ambon City. The activity was conducted to identify operational costs, classify costs based on their behavior, apply the High-Low method, develop a cost function, and analyze the relationship between costs and business activity levels. A descriptive method was employed, with data collected through direct interviews with the management of Laundry Reno. The results showed that the business incurs various operational costs, including electricity, water, detergent, fragrance, employee salaries, and machine maintenance. These costs were classified into fixed, variable, and semi-variable costs. Based on the High-Low analysis, the variable cost was estimated at IDR 1,385 per kilogram of laundry, while the fixed cost was IDR 953,500 per month, resulting in the cost function Y = 953,500 + 1,385X. The findings also indicate that higher laundry activity leads to increased operational costs. Overall, Laundry Reno's cost management practices are generally consistent with cost accounting theory, although several operational issues still require improvement to enhance efficiency and service quality.