摘要：Basically the main goal is to establish a company makes a profit. In this case,the management has a responsibility to make decisions about what should bedone to achieve its goals. The decisions of the management here that candetermine the success of a firm in improving corporate profits. One of theimportant factors to help management make the right decision is to utilize theavailable accounting information and well presented, eg by application ofdifferential accounting information in making decisions to buy or make yourselfand others. In line with that research is directed with the aim of helping theDISTRO RACERKIDS in analyzing the decision to buy or create your ownusing the accounting information that is by comparing the differential betweenincome differentials obtained with the cost differential was obtained.
