Analysis CVP Calculation Differential Cost Dividen Evaluation Financial Report Good Corporate Governance Good Governanc Government Accounting Standards Opportunity Cost PSAK 50 PSAK 55 PSAK 60 PT Air Manado Planning Profit Profitability Rasio Keuangan Regional Financial Accounting Systems SAK ETAP Selling direct Surface Water Tax accounting treatment analysis assets bad debts cost center cost of quality expense financial performance further processing income statements local revenue local taxes and retribution measurement and reporting obligation and capital profit responsibility accounting revenue