Post by account_disabled on Mar 12, 2024 22:30:09 GMT -5
Management accounting in the short-term decision making process. The value of information in the decision-making process is very valuable, because only with good and correct information can a manager make decisions that are profitable for the company in the future. In general, decision making will be better if it is based on careful analysis and assessment rather than decisions based only on intuition. Short-term decisions that are often taken by company leaders are whether to make their own types of products and buy from other companies. For example, the Head of PT.
INKA is faced with the problem of whether to make its own spare parts or buy them from other suppliers. The need for spare parts is , , while the production report calculated to produce the spare parts requirement is as follows PT. INKA Production Cost Report Cost Panama mobile number list Total Cost Per Fruit (Rp) Total , Pieces (Rp) Raw material costs , Direct wage costs , , Variable factory overhead costs , Factory overhead costs remain avoided , Factory overhead costs are avoided , Total production costs , , PT. INKA received an offer from another company to buy spare parts of the same quality at a price of Rp.
Actions taken by the leadership of PT. INKA instructed its management accounting staff to conduct an analysis of the offer. From the analysis carried out by the management accountant, company leaders can make a decision to buy the spare parts or continue to produce them themselves. For example, in making this decision, the facilities for producing spare parts are considered to remain idle if the alternative of buying from outside is chosen. In connection with this problem, the cost information that needs to be considered is avoided costs which are relevant costs.
INKA is faced with the problem of whether to make its own spare parts or buy them from other suppliers. The need for spare parts is , , while the production report calculated to produce the spare parts requirement is as follows PT. INKA Production Cost Report Cost Panama mobile number list Total Cost Per Fruit (Rp) Total , Pieces (Rp) Raw material costs , Direct wage costs , , Variable factory overhead costs , Factory overhead costs remain avoided , Factory overhead costs are avoided , Total production costs , , PT. INKA received an offer from another company to buy spare parts of the same quality at a price of Rp.
Actions taken by the leadership of PT. INKA instructed its management accounting staff to conduct an analysis of the offer. From the analysis carried out by the management accountant, company leaders can make a decision to buy the spare parts or continue to produce them themselves. For example, in making this decision, the facilities for producing spare parts are considered to remain idle if the alternative of buying from outside is chosen. In connection with this problem, the cost information that needs to be considered is avoided costs which are relevant costs.