ANALYSIS OF DECISION MAKING IN ACCOUNTING
DIFFERENTIAL ACCEPT OR REJECT SPECIAL ORDER
IN. TOKAI KAGU INDONESIA.
DONY SAPUTRA, EVA KHADIJAH, SE, MM
Professional Program, 2007
Gunadarma University
http://www.gunadarma.ac.id
key words: analysis, decision making, accounting
ABSTRACT :
In carrying out its functions of a manager faced with various alternatives for
making the decision. For these decision-making needed information that can
reduce the uncertainty faced. One of the required information is the differential
accounting information. With the existence of differential accounting
information, the company obtain solutions for decision making about special
orders. In taking the decision to accept or reject special orders, accounting
information is relevant differential differential revenue and cost differential, if
the income differential is higher than the cost differential, the company is
obliged to accept special orders. Meanwhile, if the cost differential is greater
than the income differential, the company is entitled to reject the special order.