Analisis Diferensial Biaya dalam Pengambilan Keputusan Penggantian Aset Tetap Mebel Mas Yogi

Latuconsina, Ahmad Din Fahrizzy (2022) Analisis Diferensial Biaya dalam Pengambilan Keputusan Penggantian Aset Tetap Mebel Mas Yogi. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pengambilan keputusan merupakan elemen penting dalam menjalankan proses bisnis, seringkali pengambilan keputusan memiliki efek jangka panjang yang menentukan perolehan keberlangsungan perusahaan di masa yang akan datang. Banyak faktor-faktor penting yang perlu dipertimbangkan dalam pengambilan keputusan, salah satu diantaranya adalah pertimbangan biaya. Salah satu keputusan penting yang membutuhkan pertimbangan perusahaan adalah pengambilan keputusan terkait aset tetap. Aset tetap cenderung memiliki nili yang besar dan jangan waktu penggunaan yang lama sehingga akan sangat mempengaruhi operasional perusahaan dalam jangka panjang. Tujuan dari penelitian ini adalah untuk menemukan alternatif terbaik yang dapat dambil oleh “Usaha Mebel Mas Yogi” terkait penggantian aset tetapnya berdasarkan analisis biaya diferensial. Penelitian ini adalah peneitian deskriptif kuantitatif yaitu dengan membuat gambaran atas suatu keadaan secara objektif berdasarkan hasil pengolahan data berupa angka untuk membandingkan biaya tahunan yang dikeluarkan apabila perusahaan mengambil salah satu alternatif yang tersedia. Pengumpulan data dalam penelitian ini dilakukan dengan wawancara, studi dokumen, serta studi kepustakaan. Berdasarkan analisis data dan pembahasan yang dilakukan, penulis menemukan bahwa biaya tahunan yang timbul apabila perusahaan mempertahanan mesin lama lebih kecil dibandingkan dengan biaya tahunan yang timbul apabila perusahaan membeli aset baru./Decision making is an important element in carrying out business processes, often decision making has a long-term effect that determines the acquisition of the company's sustainability in the future. There are many important factors that need to be considered in making decisions, one of which is cost considerations. One of the important decisions that require the company's consideration is making decisions related to fixed assets. Fixed assets tend to have a large value and do not have a long period of use so that it will greatly affect the company's operations in the long term. The purpose of this study is to find the best alternative that can be taken by "Usaha Mebel Mas Yogi" regarding the replacement of its fixed assets based on differential cost analysis. This research is a quantitative descriptive research, namely by making an overview of a situation objectively based on the results of data processing in the form of numbers to compare the annual costs incurred if the company takes one of the available alternatives. The data collection in this research was done by interview, document study, and literature study. Based on the data analysis and discussion conducted, the authors found that the annual costs incurred if the company maintains the old machines are smaller than the annual costs incurred when the company buys new assets.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Analisis Biaya Diferensial, Aset Tetap, Perkiraan Biaya Tahunan, Differential Cost Analysis, Fixed Assets, Estimated Annual Cost
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.42 Cost Accounting
PKN STAN Subject Area > Akuntansi Biaya
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 22 Nov 2022 02:01
Last Modified: 22 Nov 2022 02:01
URI: http://eprints.pknstan.ac.id/id/eprint/573

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