Analisis Biaya Diferensial Dalam Pengambilan Keputusan pada CV Dywantara Karyatama

Abstract

This study aims to determine the opportunity costs that arise due to the decision to compare with alternatives using differential cost analysis of alternatives to buying from outside suppliers or making your own (buy or make decision). This research is a quantitative research with a descriptive approach using data collection methods through observation and interviews with company owners. The object of research relates to the costs incurred due to the operational process, namely raw material costs, direct labor costs and factory overhead costs. From the results of the differential cost analysis shows that making your own raw material powder is cheaper and more economical than buying from outside suppliers. So that the management can make a decision to make their own raw materials to get a stable price.