文章基本信息

标题：ANALYSIS OF ACCOUNTING DIFFERENTIAL REFUSED IN ORDER TO RECEIVE SPECIAL OR PD. FAITHFUL JAYA
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作者：Hans Apdiyanri ; Nova Anggrainie
期刊名称：Faculty of Economics
出版年度：2009
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Differential Accounting is the estimated difference of assets, revenues and costsin a particular action alternatives compared with the other action alternatives.Differential accounting information is the accounting information will be usedin helping to determine which alternative will be selected. Accounting fordifferential must be expanded in the form of money, for expenses associatedwith differential accounting. Differential accounting information have two mainelements, which is information for future and differ between the alternativesfaced by decision-making. This information is required by management fordecision making regarding the selection of the best alternative among thealternative actions available. Classified as a special order because these ordershave a lower selling price than the selling price of similar products to publicsubscription. In taking the decision to accept or reject the order if the sale priceperunit a special order larger than the variable cost for one unit special orderthen an order should be accepted. Vice versa if the price is less than for one unitvariable costs should be a special order should be rejected.