Analisis Biaya Diferensial Dalam Pengambilan Keputusan Membeli Atau Memproduksi Sendiri Pada UD. Nabila Jepara Meubel Dan UD. Jepara Furniture
Abstract: The situation and
current economic conditions impacted the intense competition among the
companies of the world. Therefore, the company management needs to create a
policy that refers to the creation of the efficiency and effectiveness of the
company performance. The management needs the information as a basis for
decision making, one of the types of information needed is the management of
differential cost analysis information. In this observation, differential cost
analysis is used to help management firm in the face of some of the
alternatives that exist to make a decision to buy or produce its own by using
half-finished wood as a raw material. The purpose of this observation was to
analyze the differential costs in the decision to buy or produce own staple at
UD Nabila Jepara Furniture and UD Jepara Furniture. The analysis method used in
this research is descriptive method. Results of the assessment showed
differential costs right a decision has been taken by management of UD Nabila
Jepara Furniture and UD Jepara Furniture is producing its own because of
differential gain a higher profit than buying from outside.
Penulis: Astyta Permata
Simbawa, Jullie Sondakh, Heince Wokas
Kode Jurnal: jpakuntansidd150805
