THE DIFFERENTIAL ANALYSIS OF ACCOUNTING OR REFUSING ORDERS RECEIVE ESPECIALLY FOR CV. Nabila COLLECTION.

Dita Lestari

Abstract


The Dierential Accounting is the estimated dif-
ference in assets, revenues and costs in a particular action
alternative as compared to other alternative actions. Dif-
ferential accounting information is information that will be
used for accounting in helping to determine which alterna-
tive will be selected. Because the making decision is always
about the future, then the relevant accounting information
is the information age to come anyway. Management may
face problems to ascertain whether special orders will be
accepted or rejected. It is classied as a special order be-
cause the order has a lower selling price than the selling
price of similar products to public subscription. In the de-
cisions to accept or reject orders if the selling price per unit
a special order larger than the variable cost per unit special
order then an order should be accepted. In the contrary,
if the selling price per unit less than the variable cost per
unit should be a special order should be rejected. A spe-
cial order is received if the income that exceeds the cost
of a special order, facilities used unemployed and have no
other alternatives are more protable, and special orders do
not disrupt the market for the company's regular output.

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