Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Formosa Journal of Applied Sciences (FJAS)
Mutiara I. Pateda
Universitas Sam Ratulangi
Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

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

Found 1 Documents
Search

 1 
Analysis of Differential Costs of By-Products to Generate Differential Income at PT Pathemaang Raya Bitung Mutiara I. Pateda; Victorina Z. Tirayoh; Syermi S.E Mintalangi
Formosa Journal of Applied Sciences Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i10.6380

Abstract

Differential cost analysis is an analysis used to compare the differences between income and costs between existing alternatives to assist management in making decisions about which alternative to choose. Meanwhile, differential income is future information in the form of income that is different between decision alternatives and other decision alternatives. The aim of this research is to find out whether by-products can generate Differential Income at PT Pathemaang Raya Bitung. The research object is PT Pathemaang Raya Bitung. The research method used is Qualitative Descriptive. The research results show that by continuing the company's production of leftover goods into by-products, the company will generate Differential Income from the sale of these by-products.
Co-Authors Syermi S.E Mintalangi Victorina Z. Tirayoh