AKUNTANSI PERTANGGUNG JAWABAN SEBAGAI ALAT PENGENDALIAN MANAJEMEN FUNGSI MARKETING PADA MEGA BINTANG SWEET HOTEL DI CEPU

Jatminingsih, Jatminingsih (2007) AKUNTANSI PERTANGGUNG JAWABAN SEBAGAI ALAT PENGENDALIAN MANAJEMEN FUNGSI MARKETING PADA MEGA BINTANG SWEET HOTEL DI CEPU. Other thesis, University of Muhammadiyah Malang.

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AKUNTANSI_PERTANGGUNGJAWABAN_SEBAGAIALAT_PENGENDALIAN_MANAJEMEN_FUNGSIMARKETING_PADAMEGA_BINTANG_SWEET_HOTEL_DI_CEPU.pdf

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Abstract

This study merpakan descriptive research on service companies Mega Star Sweet Hotel Cepu with the heading "LIABILITY ACCOUNTING MANAGEMENT CONTROL FUNCTION AS A MARKETING TOOL TO MEGA STAR HOTEL SWEET Cepu". The purpose of this research to know how the application of responsibility accounting is applied to the Mega Bintang Sweet Hotel Cepu. And the extent to which the application of responsibility accounting can be used as a tool of management control. The analysis was used to analyze the five conditions that include the application of responsibility accounting, analyzing organizational structures, analyzing the budget, analyzing the classification of cost control and uncontrolled costs, analyzing cost accounting system tailored to the organizational structure and reporting system to analyze the cost of the manager responsible . Results from analysis of the five conditions the application of responsibility accounting is the organizational structure and budget are in accordance with the terms application of responsibility accounting, cost type is not listed in the form of cost control and cost out of control, cost accounting system has not adapted to the organizational structure and there is no reporting on the cost managers who are responsible. So management Sweet Mega Star Hotels still need to make improvements in compliance with the terms of the application of responsibility accounting. From the results of analysis used, it can be concluded that basically responsibility accounting can be applied in the Mega Bintang Sweet Hotel as a tool of management control. Based on the above conclusions, it is advisable for companies to improve the terms of the application of responsibility accounting. Of course, with expectations of responsibility accounting system will further assist the smooth operation of the company so that the overall corporate objectives can be achieved.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 13 Jun 2012 10:21
Last Modified: 13 Jun 2012 10:21
URI: http://eprints.umm.ac.id/id/eprint/7677

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