PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN MANAJEMEN PADA PT. BHAKTI MANDIRI PUTERA TANJUNG di KALIMANTAN SELATAN

SUSANTI, YAYUK (2007) PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN MANAJEMEN PADA PT. BHAKTI MANDIRI PUTERA TANJUNG di KALIMANTAN SELATAN. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a descriptive study conducted at PT. Putera Mandiri Bhakti Cape. This study entitled "The Implementation of Responsibility Accounting as a Tool of Management Control at PT. Putera Mandiri Bhakti Cape in KAL-SEL ". The purpose of this study was to determine if responsibility accounting as a tool of management control can be applied and is feasible as well as to better understand the role of management control system and as a means of measuring achievement managers, so it can be used as consideration in controlling the activity of the company over the problems facing the days to come. Analysis tool used is the organizational structure, budget classification of controlled and uncontrolled costs, account code and cost reporting system. From the analysis carried out the organizational structure and division of tasks that have been eligible for the application of responsibility accounting. The organizational structure has revealed the separation of powers and responsibilities expressly at all levels of management. But still something is missing in accordance with the application of responsibility accounting is not a classification of organizational structure viewed from the centers of responsibility. Seeing the problems above, then the company with the existing accounting system to improve with how to restore the functions of parts in accordance with the established in the organizational structure and the classification into the centers of responsibility. From the discussion above can be deduced that responsibility accounting as a tool of management control can be applied, but it is suggested that deficiency is happening should always be considered by way of further improving the accountability of accounting functions optimally.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 22 Jun 2012 06:24
Last Modified: 22 Jun 2012 06:24
URI: http://eprints.umm.ac.id/id/eprint/9118

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