Idle capacity and special-order profitability: A differential cost analysis on 88 Marijo Pinrang's Boneless Milkfish production
DOI:
https://doi.org/10.58784/ramp.469Kata Kunci:
differential cost analysis, special order decision, idle capacity, managerial accountingAbstrak
This study analyzes the application of differential cost analysis in the decision to accept or reject a special order at 88 Marijo Pinrang, a small-scale boneless milkfish producer, and evaluates whether the decision yields optimal profit. Using a descriptive quantitative approach, data were collected through interviews, direct observation, and documentation of production cost reports and sales records, and were analyzed following the Miles and Huberman model (data reduction, data display, and conclusion drawing/verification), with source triangulation applied to ensure data validity. The results show that the special order of 2,400 units (1,200 packages), priced at IDR 20,000 per package against a variable cost of IDR 14,646 per package, generated an additional differential profit of IDR 6,425,000, raising the company's total profit from IDR 12,250,000 to IDR 18,675,000. This outcome was possible because the company still had 2,400 units of idle production capacity, meaning the special order did not displace regular sales or create any opportunity cost. The findings confirm that differential cost analysis provides relevant, decision-useful information by isolating only the costs and revenues that change under each alternative, and that accepting a special order priced above variable cost is financially justified as long as idle capacity is available. This study offers practical guidance for micro and small food-processing enterprises in evaluating special order offers systematically rather than relying on intuition.
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