ANALISIS BIAYA DIFERENSIAL DALAM MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA UD. DEWA JAYA MAKMUR SIDOARJO

The development of the business world today poses a very complex problem in a company. This problem can be solved by reducing production costs and increasing revenue. By reducing production costs, resources can be streamlined and income will increase. One of them by accepting special orders. This study aims to determine the accounting differentiation to consider whether to reject or accept special orders. The type of research used is a case study and the use of primary and secondary data sources. The results of this study indicate that taking a special order for Mr.Wasi ceramic will get a profit of more than Rp. 63.059.840 then the usual product with a profit of Rp. 53.019.840. The difference in profits from the two orders is Rp. 10.040.000. This shows that taking a special order that takes into account the income and cost differential can provide benefits for Mr.Wasi as a business owner.