ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN UNTUK MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA CV. BORNEO GRAFISINDO PONTIANAK

Abstract

ABSTRACT

Information needed by management to reduce uncertainty in decision making. One of the important information for planning and decision-making is about the differential cost analysis information. The purpose of this study is to investigate the application of differential cost analysis in order to accept or reject a special order on the company CV. Borneo Grafisindo Pontianak can be used as a decision-making tool for the management of the company increase profit. This study used a descriptive research methods. Differential cost analysis using a comparison between alternatives with other alternatives that produce differential cost, differential revenue, and differential earnings. The results using the differential costing information the decision maker decides to accept the special order because the income differential is greater than the differential costs and increase profits.

Keywords: differential cost, decision making, special order