ANALYSIS OF DIFFERENTIAL ACCOUNTING INFORMATION IN ACCEPTING OR REJECTING THE SPECIAL ORDER WOMEN DRESS ON PT MARIA BUSANA MAS

Hapsari Hutami Putri, DIONYSIA KOWANDA

Abstract


Accounting differential is the estimated difference in assets, revenues and
expenses in certain actions alternative as compared with other alternative
actions. Differential accounting should be elaborated in the form of money, for
costs associated with differential accounting. Differential accounting
information has two basic elements, i.e., information for the future, and differ
between the alternatives in the face by the decision-making. Appropriate
decision-making, the key to success for the company to achieve its objectives.
One of the most important factors to help companies in making the right
decision is to utilize the differential accounting information in short-term
decision-making. Management may have problems to determine whether special
orders will be accepted or rejected. In this study, Classified is said special order
because the order has a selling price lower than the selling price of similar
products to public subscription. Therefore, in making decisions either accept or
reject the order, if the selling price per order unit larger than the variable costs
per order unit , they should be accepted. In conclusion, if the selling price per
unit smaller than the variable costs should per unit orders should also be
rejected.

 

Key Words : accounting differential, assets, revenue, expenses, accept, reject


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