RANCANGAN BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA CV. ZODIAK DI SIDOARJO

With intense competition in the industrial sector, companies are required to be manage and develop the company with the optimal as possible. The company can never be separated from the existing problems. Similarly the CV. Zodiak, a company engaged in the field of fashion with this type of footwear products. Normal capacity of the company in November was 150 kodi while the planned production capacity is used for 300 kodi so there is idle capacity of 150 kodi. The problem is the asking price the buyer is far below the normal selling price of regular product that is equal to Rp1.700.000,00/kodi whereas the normal selling price of regular product that is equal to Rp2.200.000,00/kodi. This is a difficult choice for the company to accept or reject it. The result from design of the differential cost in mind that the decision of the company received a special order is appropriate because special orders qualify acceptance of special order is still no idle capacity and revenue from special orders greater than the cost of special order so that the company will earn a profit special orders amounting Rp15.392.406,70. Keywords : Differential Cost, Decision Making, Special Order