Penggunaan Informasi Akuntansi Differensial Bagi Manajemen Untuk Pengambilan Keputusan Jangka Pendek Pada PT. Coca Cola Amatil Indonesia Jakarta  

Oleh:

Kurniawati, Sri ; Muchtar, Syahril

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Jurnal Ekonomi TELESKOP Sekolah Tinggi Ilmu Ekonomi Y.A.I. vol. 3 no. 6 (2004), page 94-127.
Topik: ACCOUNTING; differencial accounting; decision maker; accounting system; accounting

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ136.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

In technology era, information comes from anywhere and makes it easily to get. The media channel sources of information are internet, television, radio, newspaper, magazine, etc. But not all of the informations are important and needed by a company. Therefore company should address this problem and they has to choose which information is useful and which one is useless to avoid wasting time and money. Information is one of the most important aspect needed by company since it leads management in planning and controlling the activity to achieve effectiveness system is accounting information. It is used to reduce uncertainty in decision making process. This study would like to elaborate the accounting information problem in PT. Coca cola amatil indonesia. This company used accounting information to decide whether to produced or outsorced its products in order to fulfill the demand. This kind of information and decision are related to cost in term of efficiency. This study find out that there are two kinds of information relevant to coca cola. They are information about the future, in term of estimation, and information that lied between alternatives in decision making process.

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