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Calculating the implementation of variable costs with the scattergraph method
As the population increases, so do the needs and workforce that must be met by the local government, from companies to PT, in this case PT which is engaged in oil processing which is produced by oil palm plantations in order to meet the needs of the community that cannot be completely fulfilled The aim of this researcher is to see the process of production of crude palm oil to become oil that can be consumed by the public so that all the needs related to oil are met.
Researchers draw conclusions about the raw materials that are managed by a company which raw materials they take from their place directly and treated right away. In order to take researchers also analyzed the number of vehicles used in the operation of heavy equipment vehicles to support the process of 2 units which is called wheilocler and supporting engine products 8 stations and 1 station engineroom. By using this Secttergraph method, researchers can attract company production per day or monthly, but it depends on the capacity of the factory
Hansen .,D .R & Mowen M,M. (2004). Management Accounting Akuntansi Manajemen Buku 1 .Terjemaah Fitriasari & Kwary .2004 ,Jakarta