文章基本信息

标题：THE INFLUENCE OF DIFFERENTIAL ACCOUNTING IN MAKING DECISION TO REJECT OR RECEIVE SPECIAL ORDER FOR 2 DOORS CABINET & BUFFET IN PD RULY ADITYA
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作者：Lulut Sri Handayaningsih ; Bambang Darmadi
期刊名称：Diploma Program - Financial Management
出版年度：2007
卷号：0
期号：0
语种：English
出版社：Diploma Program - Financial Management
摘要：Accounting differential is information which analyzes the information assetsdifferences, income, and / or costs are affected by the decision-making in thealternative action. In this research, the author discusses about what should bedone by the company before accepting or refusing an order. The companyshould analyze the differential costs first so the company knows whether it willget more profit if you accept or reject the special order. After the author madecalculations for 2 doors cabinet special order, the analysis results can be seenthat the income differential in the amount of Rp 4.000.000 Rp 2,042,275 greaterthan the differential cost is Rp 1,957,725, was the company's decision to acceptspecial orders is appropriate. While calculations for special orders from thebuffet analysis can be seen that the income differential is Rp 4,400,000 Rp1,603,772 greater than the differential cost of Rp 2,796,228, was the company'sdecision to accept special orders buffet is right.