ANALISIS BIAYA DIFFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MENJUAL ATAU MEMPROSES LEBIH LANJUT PRODUK YANG TIDAK MEMENUHI STANDAR MUTU (CACAT) PADA USAHA TANI APEL DI DUSUN PANDAN, DESA PANDANREJO, KECAMATAN BUMIAJI, BATU

Rinta Yulia Marina

Abstract


This research is a case study with descriptive approach, and the title is ?Differential Cost Analysis in Decision Making on Direct Sale or Further Process Product That is not Require in Quality Standard (Rework) to Apple Agroculture at Pandan Orchard, Pandanrejo Village, Bumiaji District, Batu.?
The aim of this research is to know the role of differential cost analysis in decision making on direct sale or further process product that is not require in quality standard (rework) to apple agroculture at Pandan Orchard, Pandanrejo Village, Bumiaji District, Batu.
This research used the observation method, interview and documentation. Data analysis that isused is descriptive statistic analysis and quantitative; with problem identified, solving problem alternative prediction, cost and benefit prediction that is related to the alternatives, cost and benefit have to be compare in all alternatives, and choose the alternatives that is support company strategic goal.
This research yield shows that apple farmers in at Pandan Orchard, Pandanrejo Village, Bumiaji District, Batu saling all apple that is not required with low price to the trade collector. The farmer doesn`t have desire to further process the apple because afraid to detriment. Where as the apple have the further process to other product like food and drink, like apple jenang, apple chips, apple essence and apple jam.
From the research yield can be concluded that further process to apple that is not required in quality standard to other product offer more profit than if the farmer direct sale the apple. Processing apple to apple jenang is the best priority than apple to apple jam. The profit get from processing apple to apple chips and apple essence is not much get profit than direct sale the apple.
The suggest that can be propose are in apple planting and maintenance, apple cultivation technic have to be mastered, so the quality of apple increase and reduce the apple that is not require in quality standar. And before decision making of direct sale or further process the apple, the farmer have to examine the cost information that happen first.

 

Keyword : ANALISIS BIAYA DIFFERENSIAL

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/27/jiptummpp-gdl-s1-2004-rintayulia-1301-Pendahul-n.pdf


Keywords


ANALISIS BIAYA DIFFERENSIAL