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THE INFORMATION ANALYSIS OF DIFFERENTIAL COST IN DECISION MAKING ACCEPT OR REJECT IN PARTICULAR ORDER PRINTING PT. SIDISI.

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Diploma Program - Financial Management
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Abstract

In taking the decision to accept or reject special orders, management of coursebadly needed information differentials. If the income differential is higher thanthe cost differential, it should accept special orders. On the other hand, if theincome differential is lower than the cost differential, then a special order shouldbe rejected. The author takes the research object PT SIDISI to determinewhether the rejection step projects offered to PT SIDISI it's relevant or not bycalculation of the cost differential. Results obtained by the authors state that thecompany's decision to reject the very appropriate. Company because the askingprice is below the full costs of production per share. Shipping costs and fixedcosts are considered irrelevant. With the analysis of differential information, thecompany should reject the order, because the company will get losses from salesof Rp.. 4423523. As a reference for balancing the differential revenue thecompany must raise minimum bid price of Rp. 50 to Rp. 71.03 is the differencebetween the cost differential with the quantity of units produced

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