AKUNTANSI PERTANGGUNG JAWABAN SEBAGAI SALAH SATU ALAT PENILAIAN PRESTASI MANAJER PRODUKSI PADA PT. (PERSERO) INDUSTRI SANDANG NUSANTARA UNIT PATALGRATI-PASURUAN

Fauziya, Elok (2007) AKUNTANSI PERTANGGUNG JAWABAN SEBAGAI SALAH SATU ALAT PENILAIAN PRESTASI MANAJER PRODUKSI PADA PT. (PERSERO) INDUSTRI SANDANG NUSANTARA UNIT PATALGRATI-PASURUAN. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study conducted at PT. Clothing Industry Nusantara Unit Patal Grati-Pasuruan with the title "Accounting for Accountability as One Achievement Assessment Tool Production Manager at PT. Clothing Industry Nusantara Unit Patal Grati-Pasuruan. " The purpose of this study is to analyze the application of responsibility accounting system as one of the performance appraisal tool production manager at PT. Clothing Industry Nusantara Unit Patal Grati-Pasuruan; addition to assessing the achievements of the production manager with the implementation of responsibility accounting in PT. Clothing Industry Nusantara Unit Patal Grati-Pasuruan. In this study, the authors take a kind of primary data and secondary data. Primary data related to the budgeting system of accountability and reporting systems; and secondary data related to organizational structure / job description, data, budget and realization costs and excess manufacturing costs, account coding and separation costs between cost of control with uncontrollable costs. The analytical tool used to analyze the application of responsibility accounting as one of the managers' performance appraisal tool production using descriptive analysis ekspolaratif / describes the state of a company which is done by comparing the application of responsibility accounting in accounting firms with the implementation of accountability that includes organizational structure, budgeting, account coding, separation costs controlled and uncontrolled costs, cost accountability and reporting. To assess the achievement of production managers use the analysis difference favorable or unfavorable comparison results obtained from the difference between budgeted costs with actual costs of production, the percentage of efficiency and the percentage efekvitas. Result analysis of the application of responsibility accounting systems in companies showed that organizational structure has been qualified application of responsibility accounting. Where there is separation of functions, powers and responsibilities in accordance with the levels of management in the organizational structure. The preparation of the company's budget is still less qualified, in the preparation of the budget only includes the assistant manager but the lowest management level (Senior Supervisor) were excluded. The coding of accounts and preparation of cost control is still less qualified. In this case the account code fees and costs under control is not adjusted to the level of management in the organizational structure and there is confusion in the separation between the cost of control with uncontrollable costs. Similarly, reporting on corporate responsibility cost is still less qualified, because of the accountability report cost account coding costs and the cost of control is not adjusted to the level of management in the organizational structure. Achievement production manager seen from the comparison result of the difference between budget and actual costs in 2004 amounted to Rp.18.809.512.237 (82.055%) and in 2005 amounted to Rp.1.310.375.282 (92.991%), this suggests that the production manager had a good performance, because cost difference in 2005 is greater than the cost difference in 2004. The percentage of efficiency in 2004 amounted to (0.092%) and in 2005 amounted to (0.086%). Production Manager has been efficient in controlling costs of production, in which the percentage level of efficiency in 2005 is smaller when compared with percentage efficiency levels in 2004. The percentage effectiveness of the company in 2004 amounted to (132.30%) and in 2005 amounted to (149.47%). This shows the company has been effective in achieving volume production, because the percentage of effectiveness in 2005 is greater than the percentage of effectiveness in 2004. From the analysis, the application of responsibility accounting and performance assessment of the production manager, the company in implementing responsibility accounting already qualified on the organizational structure. But the company still less qualified on budgeting, account coding, making cost control, accountability reporting costs. For the production manager had a good achievement this is seen from the comparison between 2004 and 2005 regarding the total budgetary cost difference with the realization of cost, efficiency, and levels of effectiveness. Based on the conclusion, the author can give advice spinning company should pay more attention to and implement accountability systems that better accounting. For achievement in the company's managers should assess the achievements of managers use a double size by measuring the achievement levels of efficiency and level of effectiveness and menberi awards to managers who are successful in controlling costs in part.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 02 Jun 2012 03:22
Last Modified: 02 Jun 2012 03:22
URI: http://eprints.umm.ac.id/id/eprint/6402

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