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ANALYSIS ON ACCOUNTING INFORMATION IN DIFFERENTIAL IN MAKING DECISION TO ACCEPT OR TO DECLINE THE SPECIAL ORDER FOR SWEET BREAD AT BREAD COMPANY MAYAN EXCELENT

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Diploma Program - Marketing Management
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Abstract

Differential accounting information was the estimated difference in assets,revenue, and costs of alternative actions in particular compared with otheralternatives action. This analysis used by the company in making decisions ifthere are several alternatives which were then the best alternative was selectedby the company. The decision itself about to accept or decline the special order,which must be considered in the special order was the availability of idlecapacity in the company. Special orders will be accepted if the incomedifferential was greater than the cost differential, otherwise if the incomedifferential was smaller than the cost differential, then the special order shouldbe rejected by the company. On March 12, 2006 the company received specialorders from Tn. Anton. He ordered sweet bread as much as 800 pieces o300chocolate bread fruit, bread fruit taste of cheese 30, 200 loaves taste strawberryfruit at a price below the normal price was Rp 1500 for all types of bread. Thecompany decision was to accept the special order, without any analysis ofdifferential accounting information. Based on differential accountinginformation to the Mayan Excellent bread company, the company's decision intaking the decision to accept the special order was appropriate. Because thestandards expected profits of the company with a special order has been fulfilledthe income differential cost differential was reduced to produce additionalincome of Rp 542,930.

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