PERAN AKUNTANSI PERTANGGUNGJAWABAN DALAM HUBUNGANNYA DENGAN PENILAIAN KINERJA MANAJER PADA PT. PAKERIN SURABAYA”

Bayu, Hariyanto (2010) PERAN AKUNTANSI PERTANGGUNGJAWABAN DALAM HUBUNGANNYA DENGAN PENILAIAN KINERJA MANAJER PADA PT. PAKERIN SURABAYA”. Undergraduate thesis, Faculty of economics.

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      Abstract

      The purpose of this study is to determine suitability of the organizational structure with responsibility accounting system, to identify the account code, to knowthe preparation of corporate budgets and to determine whether responsibility accounting can be used to assess the performance of managers. The research method used in this study is qualitative and descriptive case studies. Qualitative methods are research methods that explain the circumstances of a phenomenon or event by using the description of the sentence. Based on survey results revealed that the company has not applied the accounting system of accountability, this can be seen from the organizational structure which does not list the account code for each part of the organization, preparing a budget that is less in accordance with the rules of preparation of the budget in the form of statements of responsibility, and there is no cost grouping. This resulted in the company is difficult to know if it happened in a part of cost efficiency. To implement responsibility accounting system, a company must establish the center - the center is clearly accountable by giving the code - code of responsibility center. In a responsibility accounting system based on central budget - accountability and cost centers separated into controllable expenses and uncontrollable costs, as well as its reporting system. Thus the leadership would be easier to evaluate the performance of responsibility center managers. From the above analysis and conclusions in the company needs to implement responsibility accounting system.

      Item Type: Thesis (Undergraduate)
      Subjects: H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting
      Divisions: Faculty of Economics > Accounting
      Depositing User: Fatchullah Z.A
      Date Deposited: 28 Feb 2011 13:49
      Last Modified: 28 Feb 2011 13:49
      URI: http://eprints.upnjatim.ac.id/id/eprint/366

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