Daftar Isi: EVALUASI PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA PT. PERKEBUNAN NUSANTARA X (PERSERO) PG. PESANTREN BARU, KEDIRI

Daftar Isi:

This study aims to evaluate how the accounting system serves as a means of controlling production costs at PT. Plantation Nusantara X (Persero) PG. Pesantren Baru, Kediri. This type of research is a descriptive study with a case study approach. Sources of data used in the form of primary and secondary data. Data was collected by means of documentation and interviews. Analysis of quantitative data used to analyze the five conditions that exist in the accounting of the structure of the organization, the separation of controllable costs and uncontrollable costs, budgeting, cost accounting systems, and expense reporting system. The results showed that the application of accounting at. Plantation Nusantara X (Persero) PG. Pesantren Baru, Kediri has not fully met the separation of controllable costs and uncontrollable costs. Based on these conclusions need for the application of accounting to the maximum in order to control the cost of production can be applied to the fullest as well.