Analisis Biaya Diferensial Dalam Pengambilan Keputusan Taktis Menerima Atau Menolak Pesanan Khusus Produk Plywood (Studi Pada Perhutani Plywood Industri Kediri)

Agnes Ria Kusuma Dewi • Ar Moch Dzulkirom • Zahroh Z. A.

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(Bahasa Indonesia, 9 pages)


Party management in decision making requires analysis of differential costs calculation contains elements of the costs incurred to receive additional special order at Perhutani Plywood Industry Kediri. The purpose of this study was to determine and describe the differential cost differential cost analysis contained in Perhutani Plywood Industry Kediri. This research is a descriptive study using a quantitative approach. Collecting data through interviews and documentation. Analysis of the data used in this study is an analysis of the costs of the company differential is the difference in the costs resulting from an alternative option that can be used as a basis penambilan decision to accept or reject special orders plywood products. The results of differential cost analysis done on Perhutani Plywood Industry Kediri got profit increased to Rp 1,059,337,282 in 2014 when Perhutani Plywood Industry Kediri receive an additional special orders 11mm3 plywood with a thickness of as much as 23 660 sheets of plywood. Analysis and implementation of data result in positive earnings differential is due to the differential cost is lower than the selling price set by Perhutani Plywood Industry Kediri.




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