摘要：Especially the management company always faced on the planning, and decisionmaking regarding various alternatives that must be selected. In taking thatdecision they face uncertainty, and therefore requires the managementaccounting information differential that can help reduce uncertainty in choosingan alternative. PT. Organon in June 2006 had an offer to buy the capsules fromone of its suppliers, for which the company must decide whether to buy orequipment to make your own capsules is based on differential accountinginformation. Once analyzed by the authors using the analysis of differentialaccounting, it costs more to buy than to make your own capsules so that it canhappen wasteful costs, then the best decision for the Company is still producingthese capsules.
