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 accept or reject thespecial order in which the special order price is below market price. In line withthat research is directed with the aim of helping the CV. Bintang Alam 5 inanalyzing the decision to accept or reject special orders using accountinginformation that is by comparing the differential between the income differentialis obtained by differential costs incurred, whether or not there is differentialgain.. After doing research, it can be concluded that by accepting a special order,the company will earn income differentials. So that the companys managementhas taken the right decision alternatives.
