Evaluasi Penerapan Akuntansi Pertanggungjawaban Sebagai Alat Penilaian Kinerja Manajemen Pusat Biaya Pada PT Standard megah Steel indotama Industries di Pasuruan

APRILIANI, RIZKI KAMILA (2009) Evaluasi Penerapan Akuntansi Pertanggungjawaban Sebagai Alat Penilaian Kinerja Manajemen Pusat Biaya Pada PT Standard megah Steel indotama Industries di Pasuruan. Other thesis, University of Muhammadiyah Malang.

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Evaluasi_PenerapanAkuntansi_Pertanggungjawaban_Sebagai_AlatPenilaian_Kinerja_Manajemen_Pusat_BiayaPada_PT_Standardmegah_Steelindotama_Industries_di_Pasuruan.pdf - Published Version

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Abstract

Responsibility accounting represent accounting system acknowledging responsibility centers at a company. Responsibility accounting arise effect of existence of given authority and how justifying it in the form of report written the. The report in the form of responsibility reporting able to be used as by base analyse measurement of manager labour capacity to each;every responsibility center. Expense of in responsibility accounting system attributed to manager owning authority to consume resource. Because used resource have to be expressed in set of money and that represent expense, hence responsibility accounting system represent controller method of is expense of conducive of management to do management of expense. Target of which wish to be reached in this research is to know how evaluation applying of responsibility accounting as a means of performance of manajeme center the expense of part of production through case study at PT Standart megah Steelindotama Induestries Pasuruan. iii Pursuant to data analysis and solution, can be concluded that PT Standartmegah Steelindotama Induestries have evaluate applying of mirror responsibility accounting at compilation of budget which have entangled all shares, classification of account code, and compilation of clear organization chart. While for the classification of expense, PT Standartmegah Steelindotama Induestries has not applied the accountability accounting system

Item Type: Thesis (Other)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anwar Jasin
Date Deposited: 21 Mar 2012 13:49
Last Modified: 21 Mar 2012 13:49
URI: http://eprints.umm.ac.id/id/eprint/852

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