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All Journal El-Mujtama: Jurnal Pengabdian Masyarakat
Dinda Dwi Kurniawati
Universitas 17 Agustus 1945 Surabaya
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Analisis Biaya Diferensial dalam Pengambilan Keputusan untuk Menerima atau Menolak Pesanan Khusus: Studi Kasus UMKM Sinomque dan UMKM Boba Kiya-Kiya Desmala Paranti; Dinda Dwi Kurniawati; Maria Yovita R Pandin; Slamet Riyadi
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 4 No. 3 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i3.1367

Abstract

In making decisions to accept or reject special orders in MSMEs, business owners often face cost considerations. Therefore, the application of differential cost analysis is needed as part of decision making. The right decision will impact profit improvement. This study aims to evaluate the implementation of differential cost analysis in decision making for MSMEs related to special orders. The research method used is qualitative with a case study approach. Data was collected through direct interviews with business owners and documentation. Case studies were conducted on 2 MSMEs. The results show that differential cost analysis can help business owners accurately calculate the profit from accepting special orders.
Co-Authors Desmala Paranti Maria Yovita R Pandin Slamet Riyadi