Department of Accounting, 2003

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EVALUASI PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI DASAR PENILAIAN PRESTASI DEPARTEMEN PRODUKSI PADA PT.GARAM (PERSERO) KALIANGET SUMENEP

Septa wahyudi

Abstract


This study which is in term of description in PT. GARAM Sumenep. The title is ?The Evaluation of Responsibility Accounting Implementation as Basic Assessment of Achievement of Production Department in PT. GARAM Sumenep?.
The purpose of this study is to find out of the implementation of responsibility accounting system as basic assessment of achievement of production department; and to find out whether the assessment of the achievement administered by PT. GARAM Sumenep up to know is quite objective.
In the study, the writer analyzed the structure of organization, budget arrangement, cost classification and bill code, cost collection and report, as well as the assessment of the achievement.
In assessing the achievement, the writer applied various kinds of measurement, namely production target, efficiency, effectiveness, etc, concerning the production activities, therefore, it is not only one kind of measurement. Effectiveness was used to find out whether the level of capacity applied of suitable with the capacity provided. Productivity was used to find out whether the productivity might be obtained in accordance with the target determined.
From the analysis conducted, furthermore the description was obtained that organization structure, budget arrangement, cost classification and bill cod, as well as cost collection and report in PT. GARAM Sumenep, especially in production department has met the requirement to apply renponsibility accounting system. Meanwhile for the assessment of the achievement, PT. GARAM Sumenep applies integrated measurement is in a great number and has a various kinds. Therefore, based on the assessment of the achievement administered, the achievement of production department is considered fairly good, and especially in 2001, the achievement is the best.
Inferred from the conclusion above, the writer may apply that the implementation of responsibility accounting in cases PT. GARAM Sumenep is good, therefore, it should be kept on being maintained and improved in order the goal of the company which has been determined may be achieved.

 


Keyword : AKUNTANSI

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/29/jiptummpp-gdl-s1-2004-septawahyu-1407-Pendahul-n.pdf



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