Abstract:This study aims to examine the application of the High-Low method, Scatterplot, and Least Squares in cost analysis, particularly in separating fixed and variable cost behavior. The research uses a library research approach…
ch by collecting and reviewing literature from textbooks, journals, and official publications related to cost estimation and cost behavior modeling. The findings indicate that the High-Low method is simple because it uses only the highest and lowest activity levels, but its accuracy is limited due to reliance on extreme data points. The Scatterplot method provides a visual representation of the relationship between cost and activity, helping identify patterns and potential outliers; however, its results may vary due to subjective judgment in determining the cost line. Meanwhile, the Least Squares method is considered the most accurate because it utilizes all available data to produce the best-fit regression line, although it requires more complex calculations and statistical understanding. Overall, the selection of the most suitable method depends on the objective of the analysis, data availability, and the level of accuracy required
Abstract:The current business environment is experiencing rapid change influenced by technology, globalization, and changes in consumer behavior. A deep understanding of this environment is important for a company's adaptation. An…
n important development driving changes in the contemporary business environment at large is the growth of markets and international trade. Today's contemporary business is characterized by increasingly fierce competition, rapid innovation, and constant change. To face this increasingly complex business environment, many contemporary techniques are used by companies, such as information technology, risk management, and supply chain management. These techniques help companies to stay competitive and adapt to the rapidly changing business environment. This research is expected to provide a better understanding of the contemporary business environment and contemporary techniques used in business today.
Abstract:Perawatan wajah kini menjadi kebutuhan penting, terutama bagi remaja dan dewasa yang memiliki jenis kulit berbeda. Banyaknya produk face wash di pasaran sering kali membingungkan konsumen dalam menentukan pilihan terbaik.…
. Penelitian ini bertujuan mengevaluasi sepuluh merek face wash menggunakan metode COPRAS (Complex Proportional Assessment), dengan mempertimbangkan preferensi dua segmen konsumen, yaitu remaja dan dewasa. Sebanyak 25 responden dilibatkan dalam survei dengan empat kriteria utama: harga, kemasan, kenyamanan, dan kualitas. Hasil analisis menunjukkan bahwa kualitas merupakan faktor paling berpengaruh dalam pengambilan keputusan, diikuti oleh harga. Metode COPRAS terbukti efektif memberikan peringkat objektif terhadap produk yang dievaluasi. Dari hasil evaluasi, lima merek dengan skor utilitas tertinggi adalah Pond’s Men, Garnier, Biore, Nivea, dan Cosrx. Pond’s Men memperoleh skor 4,1025, sementara Garnier dan Biore sama-sama mendapatkan skor 4,1124. Merek lokal seperti Wardah juga menunjukkan performa yang kompetitif, membuktikan bahwa produk dalam negeri mampu bersaing dengan merek internasional. Temuan ini memberikan panduan bagi konsumen dalam memilih produk perawatan wajah sesuai kebutuhan dan preferensi masing-masing. Selain itu, hasil penelitian dapat menjadi masukan bagi produsen dalam mengembangkan produk yang lebih responsif terhadap keinginan pasar. Secara keseluruhan, COPRAS terbukti sebagai alat bantu pengambilan keputusan multikriteria yang andal dalam industri kosmetik.