Analisis Biaya Diferensial Dalam Pengambilan Keputusan Membeli Atau Memproduksi Sendiri Dan Analisis Biaya Peluang Pada RM. Pondok Hijau
Abstract: Economic growth in
the era of globalization requires the company to gain maximum profit. Running
business requires information. A company should be able to compete with other
companies. One of the decisions that must be taken in planning at every
alternative is to buy or produce itself a component of raw materials.
Differential costs are related to the opportunity costs, which is the differential
costs incurred costs as a result of certain decisions while the opportunity
costs is the cost incurred when choosing a decision. The purpose of this study
to analyze the differential costs in taking the decision to buy or produce
itself and to analyze the opportunity cost to decisions taken on RM. Pondok
Hijau. The analytical method used is descriptive quantitative. Result of differential costs
analysis showed that the right decisions can be taken by the management company
that manufactures its own because getting a higher differential gain, compared
to buying from outside. And of the opportunity costs analysis produce itself
rew materials are also more profitable, thus buying from outside becomes more
expensive.
Penulis: Elvalina, David P.E.
Saerang, Victorina Z. Tirayoh
Kode Jurnal: jpakuntansidd150805
