ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN UNTUK MENINGKATKAN EFISIENSI BIAYA (Studi Kasus pada PG. Kebon Agung Malang)
| Main Author: | SUNARDI, SUNARDI |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14905/ |
Daftar Isi:
- This research is a case study conducted at Kebun Agung Sugar Factory in Malang, entitled Application of Responsibility Accounting Analysis To Improve Efficiency Costs (Case Study at Kebun Agung Sugar Factory in Malang). The purpose of this study is to describe and prove that the implementation of responsibility accounting at Kebun Agung Sugar Factory in Malang can improve the efficiency of charge at all parts of the company. This study uses qualitative descriptive research method. This study also uses interview techniques and documentation on the financial part of the PG staff. Kebun Agung Malang to obtain the accurate data. Additionally the techniques of data analysis from this study is the analysis of the terms of the application of responsibility accounting, cost efficiency and the terms of the application of responsibility accounting to improve cost efficiency. With technical data analysis can prove that responsibility accounting has role to improve cost efficiency, so that deviations of the costs can be controlled easily. The research results at at Kebun Agung Sugar Factory in Malang by the researcher is the company does not implement responsibility accounting sufficiently, it can be known by some responsibility accounting requirements have not been met, a company does not made the separation of controllable costs and uncontrollable costs and does not accountability reporting costs that do most management levels below the top level of management. Overall costs that occur every part has streamlined the company which does not exceed the actual cost of the budget costs during 2009, 2010 and 2011. From the results of this analysis are implementing corporate responsibility accounting system, has been seen on some of the terms of the application of responsibility accounting have been met but still not 100% satisfied.