PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN PADA DEPARTEMEN PRODUKSI DI PT. SUKOREJO INDAH TEXTILE PASURUAN

LILIK NUR INDRAWATI

Abstract


These research is diskriptif research at Sukorejo Indah Textile Pasuruan Company with tittle “Responsibility Accounting Implementation on Production Departement at Sukorejo Indah Textile Pasuruan Company”.These research’s goal is to knowing how the responsibility accounting have been implement on production departement and give suggetion for management departement.
In these research, the writer accurate several variables which is connected with responsibility accounting term, there are organization stucture, budgeting process, cost and bank account code clasification, cost and bank account code analyses,responsibility report implementation analyses.The result of these analyses showed that at 2001 and 2003 the efisiency is good, otherwise at 2003 the efisiency is ungood.From the result, the writer can conclude that organization stucture have already fit with responsibility accounting system implementation term. To budgeting arrangement company doesn’t join in the employee. In cost and bank account code clasification have enough to inviglation controll cost and uncontroll cost. Responsibility system still unright because it’s not arrange from down level.From that conclution the writer can implicated that in budgeting arrangement, Sukorejo Indah Textile Pasuruan Company should join in the employee. To reach the goal the company should increase the employee skill. And there is need to evaluate in every cost centre, in order to controll cost as usual by chief departement.

 

Keyword : AKUNTANSI PERTANGGUNGJAWABAN

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/34/jiptummpp-gdl-s1-2005-liliknurin-1685-pendahul-n.pdf


Keywords


AKUNTANSI PERTANGGUNGJAWABAN