Peranan Analisa Biaya Diferensial Sebagai Alat Banti Manajemen Dalam Pengambilan Keputusan Pembelian Mesin Baru.

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'" ( ' 0 1 + A @@A A @?A A @>+ A @=2 A @<2 A @;3 A @3< A @2= A @+> A @A@ A @A+ A ?@3 A ??< A ?>> A ?>A A ?;> A ?33 A ?AA A >=@ A >+; A =@A + 2 A @?A A @=+ A @;3 A @2< A @A> A ?@A A ?>3 A ?<> A ?;2 A ?2= A ?+2 A >@> A >?3 A >=@ A ><= A >+? A =@; A =;A A <@2 A <+A A ;>= 2 3 A @>+ A @;2 A @+< A ??@ A ?=; A ?;A A ?+= A >@; A >>2 A ><+ A >3+ A >+2 A =@3 A =>< A =<? A =A@ A <>@ A <+2 A ;<< A 3=; A 32? 3 ; A @=+ A @2; A ??? A ?<< A ?23 A >@2 A >=3 A >3< A >A? A =?3 A =<@ A =3= A =+3 A <@2 A <>2 A <+= A ;?2 A ;+A A 3<A A 2=A A 22= ; < A @<+ A @A= A ?=3 A ?22 A >?; A >;> A >+3 A =?+ A =<A A =2+ A <@3 A <=> A <;3 A <+@ A ;@> A ;3> A ;A2 A 32? A 2=@ A +?= A +<= < = A @;2 A ??? A ?3> A >@A A >;= A >A< A === A =3A A <@= A <=; A <3< A <A> A ;?A A ;<= A ;32 A 3>A A 33< A 2=2 A 2A> A +33 A +A? = > A @33 A ?>+ A ?+3 A >=A A >++ A ==< A =23 A <?3 A <;> A <+3 A ;?2 A ;<2 A ;2< A ;AA A 3>= A 3+; A 2>@ A 2+ A +<@ A A@< A A>; > ? A @23 A <?3 A >?@ A >3+ A =>> A =2> A <?2 A <;A A <A2 A ;=> A ;3; A ;A; A 3>= A 3<+ A 32> A 2== A 233 A +=? A +23 A A=? A A<+ ? @ A @+; A ?3> A >== A >A3 A =;< A <@2 A <;; A <AA A ;=A A ;2; A 3@+ A 3=+ A 333 A 3A? A 2?; A 22< A +@; A +3; A A@; A A;? A A3< @ +A A @A< A ?2A A >;; A =>= A =+; A <<? A <A? A ;=3 A ;22 A 3?= A 3<2 A 322 A 2@< A 2>A A 2;> A +@+ A +=2 A +A> A A>3 A A3; A A2; +A ++ A ?@= A ?A; A >22 A =<A A <?< A <2> A ;>< A ;2@ A 3?? A 3<A A 3+> A 2?> A 2=+ A 23> A 2+< A +=2 A +3< A A?= A A<= A A2< A A+> ++ +2 A ??> A >?@ A >A+ A =2< A <<> A ;@> A ;;; A 3@> A 3<= A 3+@ A 2?= A 2<> A 23+ A 2A? A +?> A +3> A ++2 A A=@ A A;3 A A+? A A+2 +2 +3 A ?>@ A >>3 A =?+ A =A+ A <3A A ;=@ A ;+< A 3=? A 32= A 2@A A 2<? A 22@ A 2A; A +?2 A +=3 A ++= A A@3 A A<< A A33 A A+3 A AA? +3 +; A ?>A A ><? A ==+ A <>> A <A< A ;;2 A 3?? A 3;A A 2@@ A 2=3 A 232 A 2A< A +?+ A +=A A +;+ A A@@ A A>? A A;; A A2< A AA@ A AA= +; +< A ?=+ A >;3 A =;2 A <<< A ;?+ A ;+> A 3=2 A 3+< A 2>< A 23@ A 2A@ A +?3 A +=A A +;A A +23 A A?; A A=< A A3< A A2A A AA= A AA; +< += A ?<3 A >2? A =23 A <3; A ;<? A 3@; A 33@ A 2@2 A 2<2 A 2+? A +?? A +=3 A +;+ A +23 A +A> A A>+ A A<; A A2? A A+< A AA< A AA3 += +> A ?;; A >+; A =A< A <+3 A ;3= A 3>+ A 3+> A 2>A A 23+ A +@? A +>A A +;= A +2< A +A? A A@3 A A=A A A;< A A23 A A+2 A AA3 A AA2 +> +? A ?3= A >AA A <?> A ;@; A ;+= A 3<A A 2@= A 2<A A 2+2 A +?A A +<3 A +3A A +++ A A@< A A?+ A A<+ A A3? A A+? A AA@ A AA2 A AA+ +? +@ A ?2? A =?= A <>A A ;>< A 3@= A 33+ A 2>> A 232 A +@; A +=; A +3? A ++= A A@? A A?3 A A>A A A;3 A A3+ A A+; A AA> A AA2 A AAA +@ 2A A ?2A A =>3 A <<; A ;<= A 3>> A 3+2 A 2<? A 2+< A +>? A +;@ A +2; A +A; A A?> A >3 A A=+ A A3> A A2= A A+2 A AA< A AA+ A AAA 2A 2< A >?A A =+A A ;>? A 3>< A 2@< A 233 A +?; A +;= A ++= A A@2 A A>; A A<@ A A;> A A3? A A3A A A+= A A+A A AA; A AA+ A AAA A AAA 2< 3A A >;2 A <<2 A ;+2 A 3A? A 23+ A +>; A +3+ A A@@ A A>< A A<> A A;; A A33 A A2= A A2A A A+< A AA> A AA; A AA+ A AAA A AAA A AAA 3A 3< A >A= A <AA A 3<< A 2<3 A +?+ A +3A A A@; A A=? A A;@ A A3= A A2= A A+@ A A+; A A+A A AA? A AA3 A AA2 A AAA A AAA A AAA A AAA 3< ;A A =>2 A ;<3 A 3A> A 2A? A +;2 A A@> A A=> A A;= A A32 A A22 A A+< A A++ A AA? A AA< A AA; A AA+ A AA+ A AAA A AAA A AAA A AAA ;A <A A =A? A 3>2 A 22? A +;+ A A?> A A<; A A3; A A2+ A A+3 A AA@ A AA< A AA3 A AA2 A AA+ A AA+ A AAA A AAA A AAA A AAA A AAA A AAA <A

0 1 0 1 + A @@A A @?A A @>+ A @=2 A @<2 A @;3 A @3< A @2= A @+> A @A@ A @A+ A ?@3 A ??< A ?>> A ?>A A ?=2 A ?<< A ?;> A ?;A A ?33 + 2 + @>A + @;2 + @+3 + ??= + ?<@ + ?33 + ?A? + >?3 + ><@ + >3= + >+3 + =@A + ==? + =;> + =2= + =A< + <?< + <== + <;> + <2? 2 3 2 @;+ 2 ??; 2 ?2@ 2 >>< 2 >23 2 =>3 2 =2; 2 <>> 2 <3+ 2 ;?> 2 ;;; 2 ;A2 2 3=+ 2 322 2 2?3 2 2;= 2 2+ 2 +>; 2 +;A 2 +A= 3 ; 3 @A2 3 ?A? 3 >+> 3 =3A 3 <;= 3 ;=< 3 3?> 3 3+2 3 2;A 3 +>A 3 +A2 3 A3> 2 @>; 2 @+; 2 ?<< 2 >@? 2 >;3 2 =@A 2 =3@ 2 <?@ ; < ; ?<3 ; >+3 ; <?A ; ;<2 ; 32@ ; 2+2 ; +AA 3 @@3 3 ?@A 3 >@+ 3 =@= 3 =A< 3 <+> 3 ;33 3 3<2 3 2>; 3 +@@ 3 +2> 3 A<? 2 @@+ < = < >@< < =A+ < ;+> < 2;2 < A>= ; @+> ; >=> ; =23 ; ;?= ; 3<< ; 23+ ; +++ 3 @@? 3 ??@ 3 >?; 3 =?< 3 <?@ 3 ;@? 3 ;+A 3 32= = > = >2? = ;>2 = 23A = AA2 < >?= < <?2 < 3?@ < 2A= < A33 ; ?=? ; >+2 ; <=; ; ;23 ; 2?? ; +=A ; A3@ 3 @22 3 ?+2 3 >A= 3 =A< > ? > =<2 > 32= > A2A = >33 = ;=3 = 2+A < @>+ < >;> < <3< < 33< < +;= ; @=? ; >@@ ; =3@ ; ;?> ; 3;; ; 2A> ; A>? 3 @<; 3 ?3> ? @ ? <<= ? +=2 > >?= > ;3< > +A? = ?A2 = <+< = 2;> < @@< < ><@ < <3> < 32? < +32 ; @;= ; >>2 ; =A> ; ;<+ ; 3A3 ; +=3 ; A3+ @ +A @ ;>+ ? @?3 ? <3A ? +++ > >22 > 3=A > A2; = >+A = ;+? = +;< < ??@ < =<A < ;2= < 2+= < A+@ ; ?33 ; =<@ ; ;@; ; 33@ ; +@2 +A ++ +A 3=? @ >?> @ 2<3 ? >=A ? 3A= > ??> > ;@@ > +3@ = ?A< = ;@< = 2A> < @3? < =?> < ;<3 < 23; < A2@ ; ?3= ; =<= ; ;?= ; 32> ++ +2 ++ 2<< +A <>< @ @<; @ 3?< ? ?=3 ? 3?; > @;3 > <3= > +=+ = ?+; = ;@2 = +@; < @+? < ==A < ;2+ < +@> ; @?? ; >@3 ; =++ ; ;3@ +2 +3 +2 +3; ++ 3;? +A =3< @ @?= @ 3@; ? ?<3 ? 3<? > @A; > ;?> > +A3 = ><A = ;2; = +22 < ?;2 < <?3 < 3;2 < ++? ; @+A ; >+< ; <33 +3 +; +3 AA; +2 +A= ++ 2@= +A <=3 @ ?@@ @ 2@< ? >;< ? 2;; > >?= > 3=> = @?2 = =2? = 3A2 = AA2 < >2; < ;=? < 22@ < AA? ; ?A2 ; =++ +; +< +3 ?=< +2 ?;@ ++ @3? ++ ++? +A 3?A @ >+2 @ +A? ? <=A ? A=+ > =A= > +@+ = ?++ = ;=2 = +;2 < ?;> < <>< < 32; < A@2 ; ?>= ; =>< +< += +; >+? +3 <>? +2 <=+ ++ =<2 +A ?3? +A +A= @ ;;> ? ?<+ ? 3+3 > ?2; > 3>@ = @>; = =A; = 2=< < @<; < ==? < ;A< < +=2 ; @3? ; >3A += +> +< <=2 +; 2@2 +3 +== +2 +== ++ 2>; +A ;>> @ >=3 @ +22 ? <;; ? A22 > <;@ > +2A = >2@ = 3>3 = A;> < >;@ < ;>< < 222 ; @@A ; >>< +> +? += 3@? +; @@2 +3 ><; +2 =<@ ++ =@A +A ?2? +A A<@ @ 3>2 ? ><= ? 2A+ > >A2 > 2<A = ?;A = ;=> = +2? < ?+? < <3; < 2>3 < A33 ; ?+2 +? +@ +> 22= +< =>@ +; 32; +3 +3; +2 A?< ++ +<? +A 33= @ =A; ? @<A ? 3=< > ?3@ > 3== = @3? = <<A = +@? < ?>> < <?; < 3+= < A>A ; ?;3 +@ 2A +? A;= += 3<2 +; ?>> +3 <@A +2 ;=2 ++ ;>A +A <@; @ ?+? @ +2@ ? <+; > @=3 > ;=@ > A2< = =23 = 2<@ < @2@ < =2? < 3<3 < +A+ ; ?>A 2A 2< 22 A23 +@ <2; +> ;+3 +< =22 +; A@; +2 >?; ++ =<; +A =>< @ ?23 @ A>> ? ;22 > ?;3 > 33A = ?>3 = ;=; = A@> < >== < ;=> < +@< ; @;? 2< 3A 2< ?A? 22 3@= +@ =A+ +> 2@2 +< 3>3 +3 >=< +2 ;A@ ++ 2<? +A 2>; @ ;2> ? =@; ? A<< > ;@= > AA3 = <== = +>> < ?2@ < <+> < 23< ; @>@ 3A 3< 2@ ;A@ 2; @@@ 2+ ;?> +? ==< += 3>; +; ;@? +2 @;? ++ =<< +A <=> @ =;; ? ?<< ? +>= > <?= > A>A = =+> = 2+< < ?<? < <3@ < 2<+ ; @@2 3< ;A 32 ?3< 2> 3<= 23 ++< +@ >@3 +> +<@ +< A;= +3 332 ++ @2< +A ><> @ >>@ ? @<+ ? 2;; > =3; > +A< = =;2 < 233 < ?>+ < <;? < 2<? ; @@> ;A <A 3@ +@= 3+ ;2; 2< >3A 2+ ;?2 +? 2<= +< >=2 +3 ?A+ +2 233 +A @=2 @ @+< @ A;2 ? 3A; > =>< > +33 = ==+ = 2;= < ??A < <<; < 2=2 ; @@@ <A

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