Peranan Analisis Biaya Diferensial dalam Pengambilan Keputusan Menerima Atau Menolak Pesanan Khusus terhadap Peningkatan Laba Perusahaan (Studi Kasus pada CV. Quantum Bandung)
Daftar Isi:
- Dike problems suggested in this paper is about the management decision to accept or reject special orders, special orders asking price at less than the regular price, special order determined by the acceptance of additional profits from the company and the utilization of idle production capacity, the additional income will be obtained if the proceeds from the sale of special orders greater than the cost differential is due to the receipt of special orders. research object of this paper is the role of differential cost analysis in making decisions to accept or reject the special order on the cv quantum, which produces quantum sheets and bedcovers, the author tries to determine whether the differential cost analysis play a role in decisions to accept or reject the special order to increase corporate profits. This research uses descriptive analysis method, which aims to describe the actual state of the object of research by collecting primary data through interviews with owners, and conduct direct observation on the cv quantum, while the secondary data obtained from various literature and other sources related to the problem investigated from. from the survey results revealed that the differential cost of using the company can choose the cost - costs that must be incorporated into the calculation, the authors suggest better cv, applying quantum methods in calculating the differential cost analysis of a special order because of the decisions taken by this method would be more appropriate and accurate .