ANALISIS INFORMASI AKUNTANSI DIFERENSIAL DALAM MEMBANTU PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA PERUSAHAAN INDAH CEMERLANG MALANG

Abstract

This study aims to determine the analysis of differential
accounting information in assisting decision-making accept or
reject special orders at Indah Indah Cemerlang Malang. The
problem is that the company in decision-making is based on
the total costing, so that for special orders below the normal
selling price is not accepted because it is considered not to
provide additional profits for the company.
The results of the analysis with quantitative descriptive
method that (1) Capacity of the company is not enough enough
to receive special order terrazzo tile size 30 x 30 cm in the
year 2014 as much as 2,875 m2, (2) There has been a market
separation between regular sales with sales to serve special
orders whose price (3) Analysis of differential accounting
information as the basis of decision making emphasize the
technique of calculation by the method of variable
costingmaka company can maximize the profitability in 2014,
where the calculation of profit / loss of the company for tegel
terrazzo product size 30 x 30 cm Year 2014 is Rp.
30.294.066,59, - obtained from the regular sale of Rp.
21.693.872,00, - and additional profit from receiving special
order Griya Singosari Inside Rp. 8,600,194,59, -. If the
company receives a special order from Griya Tanjung Priok
Jaya, Grand Villa Dau, Dieng Inside and Bumi Royal Park the
company should be able to earn additional profit of Rp.
24,799,830.90, - so the calculation of profit / loss of the
company for tegel teraso product size 30 x 30 cm can achieve a
maximum profit of Rp. 55.093.896, 49, -.