Jurnal Ekonomi, Manajemen, Akuntansi
Vol. 3 No. 6: September 2024

Analisis Penggunaan Biaya Diferensial dalam Pengambilan Keputusan Manajerial

Geby Oktavia Tampubolon (Universitas HKBP Nommensen)
Kisniah Samosir (Universitas HKBP Nommensen)
Debora Fransiska (Universitas HKBP Nommensen)
Hamonangan Siallagan (Universitas HKBP Nommensen)



Article Info

Publish Date
24 Sep 2024

Abstract

This study explores the analysis of the use of differential costs in managerial decision making using secondary data. The results of the case study show that differential cost analysis influences and improves the effectiveness and efficiency of decisions, such as the decision to accept special orders, choosing whether the company produces itself or buys from outside, and investment decisions. The findings are consistent with the literature and support the importance of differential cost analysis in management. Limitations of this study include reliance on secondary data and potential bias in document selection. Managerial implications include using relevant cost information to make more effective decisions. This study recommends analysis across different industries and improved secondary data collection methods for further research.

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Journal Info

Abbrev

EKOMA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi merupakan jurnal yang diterbitkan oleh CV ULIL ALBAB CORP. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi menerbitkan artikel hasil penelitian dan kajian literatur dari bidang ekonomi, manajemen, akuntansi baik dari perspektif konvensional dan/atau Islam ...