PENERAPAN BIAYA DIFERENSIAL DALAM MENGAMBIL KEPUTUSAN MEMBELI ATAU MEMBUAT SENDIRI BAKSO PADA KEDAI BAKSO SOLO MAS RUDI

Abstract

Decision making is a thought process in solving problems to obtain results that will be implemented. One of the decisions that are usually used in companies is using differential costs. The research  this study is to determine the application of product differential costs in making decisions to buy or make their own meatballs to increase profits at the Solo Mas Rudi Meatball Shop in Ambon City. This research is a type of descriptive research and is classified as quantitative research. This method is used to analyze problems by describing them in existing data, in the form of a production cost calculation table. the results of the analysis of differential costs, especially the decision to buy or produce themselves, show that the Solo Mas Rudi Meatball Shop should choose the alternative of producing themselves rather than buying from outside with cost savings of Rp. 7,127,835