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This research was conducted to find out how to calculate using cost analysis of mixed costs. So, with the calculation done by the mixed method we can analyze the fixed costs and variable costs to establish a business that is expected to run well for the future by using the semi variable method. This study uses descriptive analysis where the results of the study can show that fixed and variable costs are highly correlated with mixed or semi-variable costs. There are several mixed methods of analysis of these costs that will make it easier to research or analyze for correction of current and future costs.
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