Mutiara I. Pateda, Victorina Z. Tirayoh, Syermi S. E. Mintalangi, Universitas Sam Ratulangi, Mutiara Indaresta, Pateda
{"title":"Analysis of Differential Costs of By-Products to Generate Differential Income at PT Pathemaang Raya Bitung","authors":"Mutiara I. Pateda, Victorina Z. Tirayoh, Syermi S. E. Mintalangi, Universitas Sam Ratulangi, Mutiara Indaresta, Pateda","doi":"10.55927/fjas.v2i10.6380","DOIUrl":null,"url":null,"abstract":"Differential cost analysis is an analysis used to compare the differences between income and costs between existing alternatives to assist management in making decisions about which alternative to choose. Meanwhile, differential income is future information in the form of income that is different between decision alternatives and other decision alternatives. The aim of this research is to find out whether by-products can generate Differential Income at PT Pathemaang Raya Bitung. The research object is PT Pathemaang Raya Bitung. The research method used is Qualitative Descriptive. The research results show that by continuing the company's production of leftover goods into by-products, the company will generate Differential Income from the sale of these by-products.","PeriodicalId":417166,"journal":{"name":"Formosa Journal of Applied Sciences","volume":"73 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Formosa Journal of Applied Sciences","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.55927/fjas.v2i10.6380","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
Differential cost analysis is an analysis used to compare the differences between income and costs between existing alternatives to assist management in making decisions about which alternative to choose. Meanwhile, differential income is future information in the form of income that is different between decision alternatives and other decision alternatives. The aim of this research is to find out whether by-products can generate Differential Income at PT Pathemaang Raya Bitung. The research object is PT Pathemaang Raya Bitung. The research method used is Qualitative Descriptive. The research results show that by continuing the company's production of leftover goods into by-products, the company will generate Differential Income from the sale of these by-products.