PENERAPAN AKUNTANSI PERTANGGUNG JAWABAN SEBAGAI DASAR PENILAIAN PRESTASI KERJA KEPALA BIDANG USAHA PERDAGANGAN SEMEN PT. VARIA USAHA GRESIK

NOFITA, DEVI (2007) PENERAPAN AKUNTANSI PERTANGGUNG JAWABAN SEBAGAI DASAR PENILAIAN PRESTASI KERJA KEPALA BIDANG USAHA PERDAGANGAN SEMEN PT. VARIA USAHA GRESIK. Other thesis, University of Muhammadiyah Malang.

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PENERAPAN_AKUNTANSI_PERTANGGUNGJAWABAN_SEBAGAIDASAR_PENILAIAN_PRESTASI_KERJA_KEPALA_BIDANG_USAHAPERDAGANGAN_SEMEN_PT.pdf

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Abstract

This was a case study on PT. Varia Enterprises Gresik, entitled''Accounting Implementation as Primary Job Performance Assessment Head of Trading Cement At PT. Varia Enterprises Gresik.'' The purpose of this study is to analyze the extent of application of responsibility accounting in PT. Varia Enterprises Gresik and to explain how the performance of cement trading business Head at PT. Varia Enterprises Gresik. Sources of data in this study that is secondary data, especially data documentation owned companies such as budget data and the realization of cement trading business field sales, account codes, and classification of costs. The method of analysis used the analysis of organizational structure, revenue budgeting analysis, classification analysis ode dank cost accounts, and analysis of manager performance appraisal. From the overall analysis concluded that the achievement of the Head of cement trading business in 2002 and 2003, assessed in terms of effectiveness can be said is not working effectively. Proved during 2002 and 2003 total sales budget for the four products namely Cement In Bag, Cement In Bulk, Cement Jumbo Bag, and transport is greater than the total realization. Other findings, organizational structure already qualified accounting accountability, separation of functions because it was held firmly and clearly. So that will form the command line and koordonasi lines, from bottom to top in the account for income and expenses to be their responsibility. The company has been quite involved every level of management in the preparation of work plans and budgets, preparation of work plans and budgets flow from lower level managers to top-level managers, so that in conjunction with the oversight of the budget can be used as a measurement of individual achievement to the field of business. Classification and cost account codes have been found on the PT. Varia Enterprises Gresik but the company has not classify between cost control and cost out of control. Based on the conclusion, the writer can apply that. Varia Enterprises Gresik to meberapkan responsibility accounting as a basis for employee performance appraisal business head.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 25 Jun 2012 07:48
Last Modified: 25 Jun 2012 07:48
URI: http://eprints.umm.ac.id/id/eprint/9431

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