PENERAPAN KONSEP SUNK COST TERHADAP KEPUTUSAN PENGGANTIAN MESIN FOTOKOPI PADA TOKO GIRSA
Abstract: Many methods of
costs incurred to assist managers in making decisions. One of the so-called
sunk costs, Sunk costs are costs incurred in the past and can not be changed
now and in the future. Sunk costs often affect a company manager's decision to
take the right decision. One was the decision in terms of financing fixed
assets owned by the company.
This research was conducted at Toko Girsa which is located in R.W.
Monginsidi Road 49, Manado. The object of this is enelitian fixed assets such
as machinery fotocopy Canon IR 6070 owned company. The purpose of this study
was to determine the application of the concept of sunk costs and influence in
decision making purchases of fixed assets at Toko Girsa.
The method used in this research is descriptive method is a method that
collects, formulate and classify and interpret the data obtained by the
analysis of quantitative data presented in the form of numbers that are related
to sunk costs arising from the financing of fixed assets. The results showed
that the sunk costs can not be used as a basis for making the right decisions
for the management, including fixed asset purchase decision.
Penulis: Andrea Giovani
Sirang, David Paul Elia Saerang, Lidia Mawikere
Kode Jurnal: jpakuntansidd150804
