Detail Inovasi Perguruan Tinggi


Tema: Manajemen Keuangan
Judul: ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUSM
Perguruan Tinggi: Sekolah Tinggi Ilmu Ekonomi Kesatuan
Jenis/sdm: dosen/0424096504

Tahun: 2013

Differential cost analysis is an important thing for management in order to taking or refusing special order decision, because the information result of the differential cost analysis is almost accurate, so it can proving the profitability for the company. In other hand, differential cost analysis can also give information to take the alternative way such take a decision to selling or following up, decision to making or purchasing product, and decision to changing or replacing the equipment.
The aim of this research is to analyze differential cost from two kind of order, such as routine order and special order. Doing Analysis is to knowing each deviation from cost. There are alternatives way is making the differential cost is always connecting with other situation, such situation for future, not in the past. The Research doing at Catering Kinasih, Conference, Outbound and Resort which located at Jalan Raya Sukabumi Km 17 Caringin Kabupaten Bogor 16730.
Catering is a part from Food and Beverage Department which operated as food and beverage supply for students at sampoerna foundation camp and also food supply for special order/event in Kinasih such for wedding event, family gathering, outbound and other events.
The result of this research can show that Kinasih Catering is doesn’t implemented yet the differential cost analysis to taking or refusing special order decision. So it can make every decision that has been planned is not accurate, cause if the management wrong to taking any decision, it could be impact to company productivity normally.
From the result of research and the topic, writer has a conclusion that Kinasih Catering can applied differential cost analysis for the operational, because the result from the analysis can give the information accurately for management to taking or refusing special order.