ANALISIS BIAYA DIFERENSIAL UNTUK PENGAMBILAN KEPUTUSAN MENJUAL DAN MEMPROSES LEBIH LANJUT IKAN NILA MENJADI ICE CREAM DAN ABON PADA CV.INDIRA SEJAHTERA PERKASA DI KABUPATEN PAMEKASAN

This study aims to analyze differential costs as a basis for managerial decision-making in determining the most profitable alternative between selling tilapia directly or processing it into abon (dried fish floss) and ice cream at CV XYZ in Pamekasan. Using a case study method with a descriptive quantitative approach, data were collected through interviews, observations, and secondary data from company records on costs and sales. The analysis reveals that selling fresh tilapia generates a regular profit of Rp202,980,000, but fails to add value to the unsold fish. Processing tilapia into abon yields the highest differential profit of Rp1,055,040, while processing into ice cream generates a differential profit of Rp1,015,120. The study concludes that processing tilapia into abon is the most optimal alternative to enhance value, reduce potential losses, and support business profitability.