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This Author published in this journals
All Journal Journal of Management and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ManBiz: Journal of Management and Business
Febri Setiyawati
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Journal : ManBiz: Journal of Management and Business

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Analisis Biaya Diferensial dalam Membuat Keputusan Menerima atau Menolak Pesanan Khusus pada CV. Ali Sukses 99 Valentina Monoarfa; Febri Setiyawati; Hendriyanto Pembengo
ManBiz: Journal of Management and Business Vol. 3 No. 2 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.5563

Abstract

This research aims to analyze the application of differential cost analysis in making decisions to accept or reject special orders at CV. Ali Sukses 99. The research method used is descriptive qualitative with data collection through interviews and direct observation. The research results show that cost factors that must be considered, such as raw material costs, labor and factory overhead, are very influential in decision making. Through a special order case study in April 2024, it was found that the revenue generated exceeded variable costs, resulting in significant contribution profits. This shows the importance of differential cost analysis in making profitable decisions for the company. The decision to accept custom orders proves that this strategy can increase a company's profitability.
Co-Authors Arjan Gubali Azhari Isima Dinarova Salsavia Datau Hendriyanto Pembengo Natalia Nur Khairunnisa Ahmad Valentina Monoarfa