ANALISIS PENERAPAN AKUNTANSI PERTANGGUNG JAWABAN SEBAGAI ALAT PENGENDALI BIAYA PRODUKSI DAN PENILAIAN KINERJA MANAJER PRODUKSI( Studi Kasus PADA PT. SEJAHTERA USAHA BERSAMA DI JOMBANG)

SARI, IKA ROSITA (2009) ANALISIS PENERAPAN AKUNTANSI PERTANGGUNG JAWABAN SEBAGAI ALAT PENGENDALI BIAYA PRODUKSI DAN PENILAIAN KINERJA MANAJER PRODUKSI( Studi Kasus PADA PT. SEJAHTERA USAHA BERSAMA DI JOMBANG). Other thesis, University of Muhammadiyah Malang.

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ANALISIS_PENERAPAN_AKUNTANSIPERTANGGUNGJAWABAN_SEBAGAI_ALATPENGENDALI_BIAYA_PRODUKSI_DAN_PENILAIANKINERJA_MANAJER_PRODUKSI.pdf

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Abstract

This research represent case study with research obyek at PT.Sejahtera Usaha Bersama, with title Responsibility Accounting as A Means of Controller of Production Cost and Assessment of Performance Manager Production. Condition in applying of responsibility accounting is such as those which told by Mulyadi (2001) covering organization chart analysis, budget, dissociation of expense, cost accounting system and system reporting of expense. Intention of this research to know and evaluate applied responsibility accounting concept, as a means of financial control produce and for the assessment of production manager performance. Result of which obtained in this research is that PT. Sejahtera Usaha Bersama in executing it’s activity less is paying attention of execution responsibility accounting as a means of financial control of production which caused in compilation of budget not yet subordinate. Besides, in account code still require to be conducted by correction to dissociate expense in control and expense do not in control so that in the event of deviation can trace who have to responsibility. Assessment of production management performance at PT. Sejahtera Usaha Bersama is evaluated from its efficiency facet at product division of I and of III can be told either due can justify existing expense under conducting of with its efficiency value each of 0,0042% and 0,027%, while product division of II can be told unfavourable because unable to justify existing expense under conducting of with its efficiency value 0,034%. Pursuant to its effectiveness at product of I and of III can be told either due yielded output contribution bigger than target value which must reach with its effectiveness value each of 2,01% and 1,18%, while product of II can be told unfavourable because output contribution smaller than target value which must reach with its effectiveness value 0,73%. Pursuant to breakdown of above writer of implementation can that in compilation of budget shall be adapted for by management level so that they follow responsibility to the executing of budget which have been made, company shall perform a classification of expense between expense of able to be controlled and expense of uncontrolable to facilitate in determining who is responsibility to expense that happened. In measuring management performance don't only seeing at one product division and one center is expense of, good but rather when measuring management performance pursuant to its responsibility centers as according to its measuring instrument.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 30 Jun 2012 03:06
Last Modified: 30 Jun 2012 03:06
URI: http://eprints.umm.ac.id/id/eprint/10365

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