摘要：ABSTRACT :Condition of Indonesia's economy began to improve as well as developments inscience and technology have a positive impact on the development of thebusiness world. As a consequence of competition going on amongperusahaanpun Manjadi getting tighter. Therefore, each company is expected toalways be alert to all possibilities that occur because only companies that canovercome the chaos that can survive. Success or failure of a company tomaintain its existence within the business world in general is influenced by theability of the management in view of possibilities and opportunities in thefuture, both short and long term. In conducting its business activities thecompany is often faced with various opportunities. For it is indispensable madea correct decision by the management company.. The decision to accept or rejectthe special order is a short-term management decisions which do not involvelong-term investment. With hope, if made the decision to accept special orderswill be added revenues. In the process of making the right decisions, companiesare often faced with few alternative options. That's why accounting informationrequired differential is available and well presented as one important factor thatcan help companies make the right decisions, for example by applying the costdifferential in short-term decision making
