Penerapan Biaya Diferensial Dalam Rangka Menerima Atau Menolak Pesanan Khusus Pada Kupi Brownies Atjeh, Banda Aceh Penerapan Biaya Diferensial Dalam Rangka Menerima Atau Menolak Pesanan Khusus Pada Kupi Brownies Atjeh, Banda Aceh: Penerapan Biaya Diferensial Dalam Rangka Menerima Atau Menolak Pesanan Khusus Pada Kupi Brownies Atjeh, Banda Aceh
Year: 2022
Type: article
Abstract: The purpose of this final project is to analyze the differential costs in relation to the decision making of rejecting or accepting special orders at Kupi Brownies Atjeh, Banda Aceh. Based on the Atjeh Kupi Brownies Observations, Banda Aceh has never applied a differential cost analysis in order to reject or accept a special order, but only based on the calculation of income minus costs. Data collection techniques are carried out by means of observation, interviews and literature studies. The results of this final project after calculating the differential cost analysis, special orders can only be accepted if the differential income is higher or at least equal to the differential cost. Based on differential analysis calculations in order to accept or reject special orders that have been made, it can be concluded that the income statement experienced a profit of IDR 3,854,840. Keywords : Variable costs, Special orders, and differential analysis
Source: Jurnal Ilmiah Akuntansi
Authors: Emilda Kadriyani, Mislinawati, Aksarina
Institution: Politeknik Aceh
Language: Indonesian
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7219983518