Keywords
How to Cite
Abstract
Research Objective: This research was conducted to analyze the application of differential costs in allocating production costs to self-produced decisions or establishing partnerships in student businesses. Research Method: The research method used is descriptive research with a quantitative approach.
Research Finding: The results of the study show that the decision to establish partnerships incurs less production costs and saves more costs from being incurred compared to self-producing. Furthermore, students as entrepreneurs benefit greatly from the option of purchasing from outside sources by forming partnerships. Therefore, the allocation of production costs through external purchases through the establishment of partnerships is the most appropriate alternative for student businesses.
References
Richardy Oktovian Sallao PIN. “Analisis Biaya Diffrensial Dalam Pengambilan kepututan Membeli atau Memproduksi Sendiri Pada RM INO.” J Akunt Univ Kristen Satya Wacana, 2019;Vol.9,:106–13.
Suryantari EP. Analisis Dengan Menggunakan Informasi Akuntansi Diferensial Dalam Pengambilan Keputusan Mmembeli atau Membuat Sendiri Ceper pada Pedagang Canang di Pasar. J Chem Inf Model 2018;21:113–24.
Luh N, Liana R, Ekonomi JP, Ekonomi F. Beternak Sendiri Atau Menjalin Program Kemitraan ( Studi Pada Pt . Ciomas Adisatwa Ii Unit Klungkung ) 2017;10:326–35.
Aceh DP, Aceh DP, Aceh DP, Tani N, Tenggara A. Analisis Biaya Diferensial Untuk Pengambilan Keputusan Membeli atau Memproduksi Pakan Ternak pada UD Nouza Tani Aceh Tenggara 2022;9:83–94.
Setiani T, Warmayo SI. Analisis Biaya Diferensial Dalam Pengambilan Keputusan Membeli Atau Memproduksi Sendiri Bahan Baku Pada Pt. Japfa Comfeed Indonesia Tbk. Tahun 2018-2019. J Akunt 2021;14:79–90.
Nainggolan SF, Ilat V, Pontoh W. Analisis Biaya Diferensial Dalam Pengambilan Keputusan Membeli Atau Memproduksi Sendiri Pada Rm. Minang Putra. Going Concern J Ris Akunt 2020;15:244. https://doi.org/10.32400/gc.15.2.28228.2020.
Ningrum AEK, Rahmadhani P, Irna I. Analysis of Differential Costs in Making Decisions To Buy or Make Your Own At Pekanbaru Nayra Cake Shop . Analisis Biaya Differensial Dalam Pengambilan Keputusan Membeli Atau Membuat Sendiri Pada Toko Nayra Pekanbaru. Res Account J 2020;1:89–96.