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ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DEPARTEMEN PRODUKSI SEBAGAI PENILAIAN KINERJA MANAJER PRODUKSI (Studi Kasus Pada PT. PG Krebet Baru Malang)

Muammar Surya, Efendi (2014) ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DEPARTEMEN PRODUKSI SEBAGAI PENILAIAN KINERJA MANAJER PRODUKSI (Studi Kasus Pada PT. PG Krebet Baru Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

Accountability accounting is a system that measures the different result achieved by each center accountability according to information needed by managers to theirs responsibility center operates. Ideally, accountability accounting system is reflects and supports the structure of an organization which, in general, a corporation organized according to the lines of accountability. The objective of this research is to find out and analyze the concept of responsibility accounting in order to assess the performance of the production manager on the PT. PG Krebet Baru Malang through a case study approach. Based on the discussion and the data analyze, it is concluded that PT. PG Krebet Baru Malang has applied accountability accounting but not for the whole. The accountability accounting application is reflected from the arrangement of calculation that has involved all parts and the arrangement of clear organization structure. For the grouping of bill code and expense classification, PG Krebet Baru Malang has not applied the accountability accounting system.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 07 Jan 2015 07:19
Last Modified: 07 Jan 2015 07:19
URI : http://eprints.umm.ac.id/id/eprint/14478

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