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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Kajian Akuntansi Jurnal ULTIMA Accounting JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Community Development Journal: Jurnal Pengabdian Masyarakat wacana equiliberium (jurnal pemikiran penelitian ekonomi) Journal of Applied Sciences in Accounting, Finance, and Tax Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Indonesian Economy and Business Best Journal of Administration and Management Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Inovasi Akuntansi Journal of Sharia Economics, Banking and Accounting Indonesian Journal of Auditing and Accounting
Rohma, Frida Fanani
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Best Journal of Administration and Management

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The Implementation of Differential Analysis in Ultra-Micro Manufacturing Business Rohma, Frida Fanani; Febrianti, Andin Vivian
Best Journal of Administration and Management Vol 1 No 2 (2022): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.701 KB) | DOI: 10.56403/bejam.v1i2.43

Abstract

This research aims to investigate the implementation of differential analysis in ultra-micro manufacturing businesses. The literature shows the role of differential analysis in cost allocation decisions. Consideration of costs and benefits to be gained becomes the main focus when conducting differential analysis. This research was conducted with a qualitative method. This research shows that management has not applied differential analysis in calculating the cost of goods manufactured for special orders. The differential analysis plays an important role especially in the decision-making to accept or reject special orders. This research shows that the proposed alternatives can accept special orders as long as the production capacity is adequate. The research findings indicate that based on the results of the differential analysis, management should choose an alternative to buying raw materials because it is more profitable than producing them yourself. Managers should start applying differential cost analysis so that special orders can be used as an alternative to increasing company profits.
Co-Authors Anita, Nur Arianti, Livia Arin Pranesti Auliya Zulfatillah Chamalinda , Khy’sh Nusri Leapatra Chamalinda, Khy'sh Nusri Leapatra Elviana Andrian Nova Wahyu, Prasiwi Erfan Muhammad, Erfan Fatiha, Aliya Tiara Febrianti, Andin Vivian fitriyah, anik Habi Bullah Muhammad Syam Kusufi Nur Fadhilah Priambodo, Devandani Ken ROSYIDAH, Umi Fatimatur Sari, Tiffany Dewi Atiiqah Shofiyah, Indah Solihah, Solihah Sony Warsono ZUNIATIN, Hanifah