Wulan Sucianti Makmur, "Rent or Buy Decision Analysis Bulldozer on CV. Tizar "(Supervisor I: Mursalim Sila, SE, M.Com., Ak., Supervisor II: Hashim M, SE, M.Si).
Corporate policy and management decisions have a very large role in determining the company's activities so that the company requires the differential accounting information to choose an alternative action that the best among the available alternatives. One type of information required for planning and management decision-making is the differential accounting information is information that presents the differences in assets, revenue and / or alternative costs in certain actions compared to other alternative actions. Management accounting information requires differential action is for the best alternative among the alternatives available, which is one of them to make a purchase or rental of heavy equipment.
This study aims to provide a more favorable decision alternative for companies with financial data based on operational costs related to the decision to rent or buy a Bulldozer. Which is the object of research is the CV. Tizar. Data processing techniques performed with the documentation and study of literature, while the data used to analyze qualitative descriptive method.
Based on the calculations and analyzes that have been made to the decision of renting or buying a Bulldozer on CV. Tizar, then the conclusion that the company should make a purchase decision Bulldozer because it provides a relatively lower cost of approximately USD 461.775 million compared to if the company did hire such a device.