摘要:One of the most important factors to help companies in making the rightdecision is to utilize the available accounting information and presented it well,for example by applying the cost differential in short-term decisionmaking. After doing research, it can be concluded that if the income differentialis greater than the cost differential Conversely, if income is less than the costdifferential then the company should reject the special order. Application ofdifferential accounting in the decision to accept or reject the special order ofCV. Myra Excelent with special orders data in June 2006, the result of this orderto increase the profit then the company should accept the special orders.