AKUNTANSI PERTANGGUNG JAWABAN SEBAGAI SALAH SATU ALAT PENILAIAN PRESTASI KERJA MANAJER PRODUKSI PADA PERUSAHAAAN GARAM “ BUDIONO “PAMEKASAN
| Main Author: | Supriyadi, Eko |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/8682/1/AKUNTANSI_PERTANGGUNG_JAWABAN_SEBAGAI_SALAHSATU_ALAT_PENILAIAN_PRESTASI_KERJA_MANAJERPRODUKSI_PADA_PERUSAHAAAN_GARAM.pdf http://eprints.umm.ac.id/8682/ |
Daftar Isi:
- This research is a case study conducted at the Salt Company Budiono Pamekasan, entitled Accounting for Accountability as One Job Performance Assessment Tool Production Manager Budiono Pamekasan In Salt Company. The purpose of this research is to know how to play a role of responsibility accounting as a means of effective controls and also as a tool pemotifasi accordance with the conditions of the Company Salt Budiono Pamekasan. The analysis tools is the author of the analysis of the application of responsibility accounting system in which to find that the conclusion and reporting costs and revenues made in accordance central area of accountability within the organization in order to be appointed a person or group of persons responsible for irregularities - deviations that occur and the cost already budgeted. Results of research conducted by the author is with the implementation of accountability on the company's accounting system will be able to motivate and develop a sense of responsibility from the managers or staff who have to work for even better because it has a sense to have a company which raised more sense of responsibility towards the company. From the above analysis that the authors make the application of responsibility accounting systems in Budiono Pamekasan Salt Company has demonstrated a separation of functions - the functions are clearly sehinnga limit of authority and accountability between the unit - a unit of the organization. Budgeting procedures in the Company Salt Budiono Pamekasan not to involve in preparing the budget. Clarification of the costs and account code for Salt Company Budiono Pamekasan should separate the costs under control with uncontrollable costs. From the results of the analysis, the centers of responsibility has been divided and has implemented accounting system pertanggungjawan but still not perfect Based on the above conclusions, the authors imply that the responsibility to implement accounting systems, the terms - responsibility accounting system application requirements must be met by the company, so the planning, supervision, and cost control can be done easily and quickly.