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CHAPTER I VIRDA AISYAH M..pdf)u
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CHAPTER II VIRDA AISYAH M..pdf?
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CHAPTER III VIRDA AISYAH M..pdf ]
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CHAPTER IV VIRDA AISYAH M..pdf?
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CHAPTER V VIRDA AISYAH M..pdf)u
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REFERENCE VIRDA AISYAH M..pdf)u
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ABSTRACT VIRDA AISYAH M...pdf)u
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Every company has a core business which becomes a main activity from the company. To increase its profitability, company usually has supporting businesses that will help to increase its profitability but still the primary activity belongs to its core business. PT Pos Indonesia is a state owned company (Badan Usaha Milik Negara / BUMN) that runs in courier service. It has four segment businesses, and its core business is mail and parcel postal. Mail postal got loss once in the period of 2013 to 2017. In the same period, parcel postal got loss four times. Seen from business side, a company should cut off products or services which give negative contribution to company. However, in reality, PT Pos Indonesia doesn’t cut off parcel postal business due to some reasons. From the above problem, author conducted relevant cost and benefit analysis. The calculation of relevant cost and benefit analysis shows that the amount in the alternative to preserve both of businesses is IDR 133,023,638,665. Meanwhile, the amount in the alternative to cut off one of core businesses is IDR 33,977,169,562. By using differential cost analysis, it can be concluded that the amount of the first alternative is higher than the second one. It means that PT Pos Indonesia will be better to preserve both of core businesses. Therefore, the author gives recommendation to preserve both of mail and parcel postal, to give workshop and training for the existing employees, and to make price a little higher than before but still close to competitors’ prices. Keywords: Relevant Cost and Benefit Analysis, Managerial Accounting, PT Pos Indonesia