Application of Differential Accounting Information in Management Decision Making to Continue or Discontinue Product Production at Charly SME in Beong Village, Siau Tengah District

Cicilia Aprili Sompotan; Rudy Pusung; Sherly Pinatik

doi:10.55927/fjas.v5i2.3

Authors

Cicilia Aprili Sompotan Universitas Sam Ratulangi
Rudy Pusung Universitas Sam Ratulangi
Sherly Pinatik Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/fjas.v5i2.3

Keywords:

Differential Accounting Information, Management Decisions, Product Production

Abstract

One important piece of information in short-term decision making is differential accounting information, which compares the different costs and revenues resulting from the selection of a decision alternative. This study aims to analyze the application of differential accounting information in management decision making at Charly SME in Beong Village, West Siau District. This study emphasizes the importance of relevant cost and revenue information in determining the continuation or discontinuation of production. The research objects include three products, namely Halua Kenari, Fried Cashews, and Disco Peanuts. The results show that Halua Kenari and Fried Cashews generate positive profits of IDR 371,070 and IDR 567,000 per month, respectively, while Disco Peanuts incur a loss of IDR 391,965 per month. Fried Cashews is the most profitable product and should be prioritized, while Disco Nuts needs to be evaluated. Differential accounting information has proven to assist in more rational and efficient decision-making.

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