scholarly journals INFORMASI AKUNTANSI DIFERENSIAL SEBAGAI ALAT PENGAMBILAN KEPUTUSAN MENYEWA ATAU MEMBELI GEDUNG PADA PT. BPR MILLENIA KANTOR CABANG PAAL DUA

2020 ◽  
Vol 15 (2) ◽  
pp. 211
Author(s):  
Miranda Ellora Kotambunan ◽  
Grace B Nangoi ◽  
Winston Pontoh
Keyword(s):  
Decision Making ◽  
Qualitative Method ◽  
Accounting Information ◽  
Accurate Information ◽  
Alternative Management ◽  
Branch Office ◽  
The Cost ◽  
Decision Making Tool ◽  
Selection Of ◽  
Rent Or Buy

Decision making is the selection of one of the various alternative actions available. In choosing an alternative, management requires precise and accurate information to reduce the possibility of failure of decisions that will be taken by the company. Differential accounting information is very suitable to be used in the selection of several alternatives. The purpose of this study is to determine whether differential accounting information can be used as a decision-making tool so that companies can decide whether to rent or buy a building as a place to operate its branch offices. This research uses descriptive qualitative method by collecting data through interviews and documentation. The results showed that differential accounting information as a decision-making tool can be applied at PT. BPR Millenia Paal Dua Branch Office and the cost to rent a building is lower than buying a building.

scholarly journals The Role and Place of Accounting Information in the Decision-Making System

2019 ◽  
Vol 25 (2) ◽  
pp. 46-51
Author(s):  
Sebastian Floştoiu
Keyword(s):  
Decision Making ◽  
Information System ◽  
Accounting Information ◽  
Accurate Information ◽  
Important Place ◽  
Complex Procedure ◽  
Decision Making System ◽  
Degree Of Certainty ◽  
The Subject ◽  
And Performance

Abstract The results and performance of an enterprise are the result of the decisions taken by the management of the entity, decisions which are the result of a complex procedure of processing and analyzing the relevant data and information provided by the information system available. In other words, appropriate and correct decisions that lead to the achievement of the objectives and attainment of higher performances are dependent on the quality and quantity of the information. Consequently, accurate information generates correct decisions. Due to of its qualities (relevance, intelligibility, credibility and comparability), accounting information occupies a very important place in the architecture of the economic information system, having the highest degree of certainty and providing the possibility of an accurate representation of economic phenomena and processes, both at micro, as well as at macroeconomic levels. Hence, we can say that the “final outcome of accounting”, namely accounting information, is one of the most important pillars of the elaboration, substantiation and decision-making process. Starting from this premise, this article aims to capture the main features of accounting information, which qualifies it as the object and the subject of the management system.

A Decision-Making Tool for the Optimization of Empty Containers' Return in the Liner Shipping: Optimization by Using the Genetic Algorithm

2018 ◽  
Vol 10 (3) ◽  
pp. 39-56
Author(s):  
Naima Belayachi ◽  
Fouzia Amrani ◽  
Karim Bouamrane
Keyword(s):  
Decision Making ◽  
Lower Cost ◽  
Optimal Solution ◽  
Maritime Transportation ◽  
Initial Population ◽  
Transportation Sector ◽  
Empty Containers ◽  
Feasible Solutions ◽  
The Cost ◽  
Decision Making Tool

This article describes how in the maritime transportation sector, containerization represents one of the most remarkable improvements. In fact, the different shipping companies provide great efforts, whose purpose is to reduce the cost of this transport. However, these companies are facing a problem of empty containers, which are not available at some ports of Maritime Transport Network (MTN) to meet the clients' demands. This problem is simply a consequence of the imbalance in the distribution of containers through the MTN due to the set of containers that do not return to the origin port. This work offers a decision-making tool to this problem by proposing an optimal return of empty containers. The proposed application is based on evolutionary heuristics. Its principle is to find an optimal solution from a set of several feasible solutions generated during an initial population in order to enable the search of empty containers at lower cost.

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