摘要:In carrying out its functions of a manager faced with various alternatives formaking the decision. For these decision-making needed information that canreduce the uncertainty faced. One of the required information is the differentialaccounting information. With the existence of differential accountinginformation, the company obtain solutions for decision making about specialorders. In taking the decision to accept or reject special orders, accountinginformation is relevant differential differential revenue and cost differential, ifthe income differential is higher than the cost differential, the company isobliged to accept special orders. Meanwhile, if the cost differential is greaterthan the income differential, the company is entitled to reject the special order.