KIC
Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business

Differential Cost Analysis of Self-Production Decisions or Establishing Partnerships for Student as Entrepreneurs in the Digital Era

Oktavianti Maulida (Universitas Nusantara PGRI Kediri)
Sigit Puji Winarko (Universitas Nusantara PGRI Kediri)
Faisol Faisol (Universitas Nusantara PGRI Kediri)



Article Info

Publish Date
06 Apr 2023

Abstract

Research Objective: This research was conducted to analyze the application of differential costs in allocating production costs to self-produced decisions or establishing partnerships  in student businesses. Research Method: The research method used is descriptive research with a quantitative approach. Research Finding:  The results of the study show that the decision to establish partnerships incurs less production costs and saves more costs from being incurred compared to self-producing. Furthermore, students as entrepreneurs benefit greatly from the option of purchasing from outside sources by forming partnerships. Therefore, the allocation of production costs through external purchases through the establishment of partnerships is the most appropriate alternative for student businesses.

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Journal Info
KIC

Abbrev

kilisuci

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

Kilisuci International Conference on Economic & Business is a international scientific proceeding are open to seeking innovation, creativity and novelty. Either letters, research notes, articles, supplemental articles, or review articles. Kilisuci International Conference on Economic & Business aims ...