Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Formosa Journal of Multidisciplinary Research (FJMR)
Dakeysha Yaspica
Universitas Sriwijaya
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Smart Business Decisions with Differential Costs: A Case Study of Fried Rice and Tempeh MSMEs in Special Orders Sasha Salsabilah; Talita Adelia Zahira; Dakeysha Yaspica; Emylia Yuniarti
Formosa Journal of Multidisciplinary Research Vol. 4 No. 5 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i5.181

Abstract

This study aims to analyze the application of differential cost analysis in managerial decision-making processes, particularly in evaluating special orders for Micro, Small, and Medium Enterprises (MSMEs). Using a comparative approach to two MSME case studies Nasi Goreng Kembar Naknik and Tempe Pak Kasmudi this research reveals how differences in cost structures and production capacities influence business decisions. The results show that differential cost analysis provides a strong basis for MSMEs to determine the feasibility of special orders by considering relevant additional revenues and costs. Both case studies demonstrate that special orders can increase profitability without requiring additional production capacity, provided decisions are based on positive contribution margins. This study emphasizes the importance of understanding relevant costs to support the efficiency, sustainability, and growth of MSMEs.
Co-Authors Emylia Yuniarti Sasha Salsabilah Talita Adelia Zahira