ANALISIS KEBERMANFAATAN AKUNTANSI PERTANGGUNG JAWABAN BAGI MANAJEMEN UNTUK PENGENDALIAN BIAYA OPERASIONAL PADA PT. HOSANA ADIKREASI - JAKARTA

Aprilia, Erma Yunirotul (2008) ANALISIS KEBERMANFAATAN AKUNTANSI PERTANGGUNG JAWABAN BAGI MANAJEMEN UNTUK PENGENDALIAN BIAYA OPERASIONAL PADA PT. HOSANA ADIKREASI - JAKARTA. Other thesis, University of Muhammadiyah Malang.

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Abstract

Utilize to maintain the continuity of its life and face emulation with other company’s, company require to do efficiency to all operating expenses. This matter can be done by company by executing financial control of good operational, so that operating expenses can be used by as efficient as possible. This control technique can be done by applying responsibility accounting. This responsibility is to represent a process guarantying that duties executed effectively and is efficient. Responsibility accounting represent one of the appliance assist management to control the expense of company in reporting of responsibility. Formula of is problem of this research How financial control of operational done by PT. Hosana Adi Kreasi and How is useful of responsibility accounting system in controlling operating expenses at PT. Hosana Adi Kreasi. Technique data collecting with documentation and interview at company of PT. Hosana Adi Kreasi, Data which is analyzed with responsibility accounting analysis and descriptive analysis. Result of this research mention that Financial Control Of Operational done by PT. Hosana Adi Kreasi give responsibility accounting, an process management of head concerning reporting of monetary information to do observation of evaluation and operational result of job all its functionary. Company specify 3 type center responsibility namely : Earnings centers, Centers of[is expense of, Profit centers. Report of[is overall of deviation of expense of operational from each manager known that manager of accounting happened deviation of beneficial expense, while third manager that is sales manager and public, planning manager and levying, happened monetary manager of deviation of expense as a whole which do not profit Keyword: Responsibility Accounting, Operating Expenses

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 28 Apr 2012 03:54
Last Modified: 28 Apr 2012 03:54
URI: http://eprints.umm.ac.id/id/eprint/3293

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