Peranan Analisis Informasi Akuntansi Diferensial dalam Pengambilan Keputusan Membeli atau Membuat Sendiri Bahan Pendukung Produk untuk Meningkatkan Laba Perusahaan (Studi Kasus CV SG)
Daftar Isi:
- Increasing competition among the same kind of firm make a firm must be take decision exactly and correctly. Differential accounting information analysis is needed by a firm in facing a problem which related to increasing profit, taking decision whether to buy or to self-make the product supporting material. Differential accounting information analysis measures how much revenue, assets, differential cost that will happen when management choose an alternative. If differential cost because of choosing buying alternative more than self-making supporting material, so the management must take decision to buy, with taking this decision firm’s profit will increase because production cost lower than before. This research is done at a garment firm in Bandung. This research purpose is to know about application Differential Accounting Information Analysis in Taking Decision to Buy or Self- Make the Product Supporting Material and to know Its Role to Increase Profit of the Firm. Writer has used analytical descriptive methods with using conventional approach, and to collect data writer has used field research technique and library research. From the calculation using conventional approach is concluded that differential accounting information analysis is capable and have a role significantly in taking decision prior to increasing profit of the firm.