Academia Open
Vol 8 (2023): June (in progress)
Business and Economics

Differential Cost Analysis in Management Decision Making Accept or Reject Special Order Prices
Analisis Biaya Diferensial dalam Pengambilan Keputusan Manajemen Menerima atau Menolak Harga Pesanan Khusus


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  • Arum Ambarsari,
  • Wisnu Panggah Setiyono*
Arum Ambarsari
Universitas Muhammadiyah Sidoarjo, Indonesia
Wisnu Panggah Setiyono
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/acopen.8.2023.3584
Published June 26, 2023
Keywords
  • Differential costs,
  • Decision Making,
  • Special Orders
How to Cite
Ambarsari, A., & Setiyono, W. P. (2023). Differential Cost Analysis in Management Decision Making Accept or Reject Special Order Prices. Academia Open, 8, 10.21070/acopen.8.2023.3584. https://doi.org/10.21070/acopen.8.2023.3584

Copyright (c) 2023 Arum Ambarsari, Wisnu Panggah Setiyono

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

This study aims to analyze and test the Analysis of Differential Costs in Management Decision Making to Accept or Reject Special Order Prices at MSMEs in Kedai Vivi. In this research, the writer uses descriptive quantitative research. Data collection through interviews and questionnaires. Analysis of the data used in this study is an analysis of the company's differential costs, which are the differences in costs arising from an alternative product of Kedai Vivi. The results of the differential cost analysis at Kedai Vivi show that in November 2021 Kedai Vivi earns a profit of Rp. 1,119,800 when it receives special orders. However, if Kedai Vivi refuses a special order, it will only get a profit of Rp. 915,790. The analysis and implementation of the data resulted in a positive differential profit because the differential cost was lower than the selling price set by MSME Kedai Vivi.

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