ANALISIS BIAYA DIFFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMBUAT SENDIRI PADA TOKO NAYRA PEKANBARU
| Main Authors: | Ningrum, Andri Eka Kusuma, Rahmadhani, Putri , Irna, Ira |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | eng |
| Terbitan: |
Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)
, 2020
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| Subjects: | |
| Online Access: |
https://journal.yrpipku.com/index.php/raj/article/view/92 https://journal.yrpipku.com/index.php/raj/article/view/92/48 |
Daftar Isi:
- The current situation and conditions in the economy, and the management is facing severe challenges to maintain and develop the company, especially to achieve the goals of companies that generally want to get the maximum profit possible. And the management must be more observant in decision making, decision making is not easy, because it concerns the future that will be faced by companies that are often covered by uncertainty. One of the important information for planning and decision making is regarding information on differential cost analysis. Differential costs are defined asdifferences in costs incurred due to certain decisions. The purpose of this research is to find out the right decision, which can be taken by management in making a decision to buy or produce their own cake, which is to calculate their differential profit. The analytical method used is quantitative descriptive. The results of the differential cost analysis show that the right decision that can be taken by the company's management is to make their own because they get a greater differential profit and save costs than to buy from outside products.