<![CDATA[One of the functions of management is planning. Managers are faced with decisions regarding the selection of various kinds of alternatives. Any decisions taken by management will be a measurement of the success of a company in the future. One way to avoid mistakes in decision-making is by using differential analysis. Where the differential cost analysis is an approach to the analysis of the relevant costs are focused on different charges in a series of alternatives. The purpose of this study is to provide information that is relevant for the business owner to determine what costs and revenues arising from each alternative and compare to see the profits generated between direct selling or further memprosek product. The results showed that if the owner of the Industri Kacang Sangrai Tarsius wants to expand its business by choosing alternative further processing can be applied if the product is further processed products, the revenue that will be received more than if directly sell the product.]]>
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