CHAPTER IINTRODUCTION
1.1 Background ResearchToday's business world characterized by increasing competition among existing firms. Competition is happening in all sectors of the economy both industries, trade and services.Globalization that swept the world making the economy more terrbuka through distance and borders between countries. There is no other country is not affected by global economic developments. In the midst of an uncertain economic situation right now, each company claimed to be more efficient in order to survive. Inefficiencies that have negatively impacted the company's competitiveness must be eliminated. One attempt to improve the efficiency of the company is to produce goods that berkuaiitas.Companies also must consider the time factor as one of the things that also determines the ability of competing firms. Especially in industries that rely heavily on the mode changes very quickly, such as garment and footwear industry.Garment industry, as one of the major industrial clothing satisfy the needs of the community will continue to grow. The shifting reasons for the needs and concerns of society, both women and men in underwear today, not only as a means of closing the body, but also as a means of giving a sense of prestige and will satisfy art. So that the garment industry to be able to suemenghasiikan quality product and in accordance with the prevailing fashion world developments.Determination of Indonesian garment products and come apart and the Interior, also came and Foreign Affairs. This is because the Indonesian garment products are able to compete with foreign garment products, both in terms of price and quality. In order to sustain life in situations of today's recession, the company tried to find how to be able to fulfill your order with the lowest possible cost. To achieve these objectives, the management must take the right decisions from various alternatives available. IIII harui entered into the decision-making olch management with adequate support for various infonnasi can produce a good decision to fulfill an order.PT. "X" is a company engaged in the field of garment products in the form of shirts, dresses, jackets, pants culottes and some types of children's clothing. In fulfilling these orders, companies sometimes receive offers from third parties to fulfill orders at a price per unit Iebih lower than production cost per unit that must dikcluarkan enterprises produce their own. So in this case there are two alternative decisions that produce their own orders received or purchased from third parties to fulfill those orders. Therefore, the authors are interested in performing an analysis of the cost differential in the decision to produce its own or purchase a specific garment products to fulfill an order in to obtain adequate profit at PT. "X" in Bandung.1.2 Identification of ProblemsIn connection with such matters, can be identified the following problems). What factors to consider in the decision pcngambilanproduce themselves or buy certain products and third partyfulfill an order? 2.Apakah berrfungsi differential cost analysis as one tool that can assist management in selecting the best alternative? 3.Bagaimana role of differential cost analysis to obtain adequate profit?1.3 Objectives ResearchThe purpose of the peneiitian is to obtain a more jeias about: 1.Faktor-factors to be considered by management in deciding their own produce or buy the product and third parties. 2.Fungsi differential cost analysis to assist management to memiiih aitematif best. 3.Peranan differential cost analysis to obtain adequate profit.
1.4 Research PurposeResearch carried out is expected to provide functionality as follows: 1.Bagi authors, this research will increase knowledge and broaden your horizons about the studied theory and provide practical knowledge of the object being studied. 2.Bagi company, this research contributed to the decision-making problem of thinking about producing their own or buy from a third party to fulfill an order. 3.Bagi readers, this research literature can be used as an ingredient in conducting similar research. 4.Merupakan one of the requirements for the writer to take the exam a Bachelor of Economics at the Faculty of Economics at the University Widyatama.
1.5 Framework for ThinkingRecession situation faced by today's business world, making companies in defending his life, must make the right decision from the alternative-that there are alternatives such as whether to produce its own or membeii from a third party to fulfill an order. Decision making is one important management activity and must be accountable.In conducting its activities, the management must be able to decide how to fulfill orders the company receives.In this case information on qualitative and quantitative information is very berpengaruhi in making this decision. However, since qualitative information is more difficult to predict, so for the first step in decision making, management will look at quantitative information.One source of quantitative information that Marshall is the accounting cost. One of the quantitative information generated by cost accounting and to assist management in deciding whether to produce its own or purchase and third parties to fulfill orders already received is the cost differential. The cost differential allows the management company has a base that can be accounted for in terms of decision-making, because the cost differential compared the future of information are different for each alternative. Information mengertai income, expenses and assets contained in the accounting differential differential. Accounting information differential is the estimated difference of assets; income and / or alternative costs in certain actions compared to other alternative actions.Barfield, Raiborn and Dalton (1991:34) defines the cost differential as follows: "Differential Cost is a cost That differs in amount Among alternatives being Considered."With increasing competition and to get optimum benefit, the company analyzed the issue. In making a decision on this issue, managers must be able to analyze and consider carefully between the purchase price per unit of product with production cost per unit. So, we need data that presents the differential cost of the product was included as part of existing fixed costs and profit numbers that put the total cost on a comparable basis. Haras Budget also re-defined in order to show the effect on the total cost and total profit. Therefore, an alternative to mcmproduksi or mcmbeli from outside is the main determinant of profabilitas and important to the financial health of the company.Based on the framework described above, the authors put forward the hypothesis in this study as follows: "Analysis of differential costs in the company function effectively in the decision to produce themselves or buy certain products to comply with an order that contribute to mcningkatkan Iaba."
1.6 Research MethodologyIn preparing this paper the author uses descriptive method with approach of case study analysis. In this method will be observed carefully the aspects related to the problems examined, so as to obtain data tosupport the preparation of research reports. Such data can be either primary or secondary data. Then these data are processed, analyzed and processed further by using aids, fundamentals of theory that has been studied before, so it canclarify the picture of the object under study and of the object can be deduced about the problems examined.To obtain the necessary data in this study, the authors do:A research field (field research). This study aimed to obtain primary data. Data collected by studying the written record, interviews with the authorities, giving the questionnaire and investigate practices and procedures for implementation directly.2 (Library Research library research). This study aimed to obtain secondary data that will support the research. This was done by studying literature books, lecture notes and other reading material that has to do with the problems examined.Based on the hypothesis of "Analysis of Cost Differentials in a company that functions effectively in the decision to produce themselves or buy certain products to comply with an order whose role is to increase profits", there are two variables that will be analyzed to do, namely:1. The independent variable (Independent Variable) In this essay the independent variables are "Differential Cost Analysis in the company bcrfungsi effectively in decision pcngambilanproduce their own or membeii certain products to meet suatupesanan ". Indicators used are:Cost DifferentialDecision Making ProcessQualitative and Quantitative Factors Non-Financial Factors with Impact on Decision MakingConcepts Other Expenses Impact of Decision Making
2. Dependent variable (Dependent Variable) In this essay is not independent variables are "Increasing profits." Indicators used are:• Earnings Before and After Using Differential Costs in Decision Making or Buying Your Own Produce Specific Products. Hypothesis testing is done by calculating the percentageshows how the role of the cost differential in producing their own decision making or buying certain products to fulfill your order.
1.7 Research SitesThe study was conducted at PT. "X" which is engaged in the garment industry located in the street Belanak, Bandung.
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