摘要：Accounting differential is the estimated difference in assets, revenues andexpenses in certain actions alternative as compared with other alternativeactions. Differential accounting should be elaborated in the form of money, forcosts associated with differential accounting. Differential accountinginformation has two basic elements, i.e., information for the future, and differbetween the alternatives in the face by the decision-making. Appropriatedecision-making, the key to success for the company to achieve its objectives.One of the most important factors to help companies in making the rightdecision is to utilize the differential accounting information in short-termdecision-making. Management may have problems to determine whether specialorders will be accepted or rejected. In this study, Classified is said special orderbecause the order has a selling price lower than the selling price of similarproducts to public subscription. Therefore, in making decisions either accept orreject the order, if the selling price per order unit larger than the variable costsper order unit , they should be accepted. In conclusion, if the selling price perunit smaller than the variable costs should per unit orders should also berejected. Key Words : accounting differential, assets, revenue, expenses, accept, reject
