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All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
B10311301015, Gusti Ayu Debrina
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Economics, Econometrics & Finance

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ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN UNTUK MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA CV. BORNEO GRAFISINDO PONTIANAK B10311301015, Gusti Ayu Debrina
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 6, No 2 (2017): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

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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
ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN UNTUK MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA CV. BORNEO GRAFISINDO PONTIANAK B10311301015, Gusti Ayu Debrina
Jurnal KIAFE Vol. 6 No. 2 (2017): Jurnal Mahasiswa Akuntansi
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v6i2.20438

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
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