PENERAPAN RESPONSIBILITY ACCOUNTING PADA PERUSAHAAN JAMU PAYUNG PUSAKA KEDIRI

NURSANTY ROSILAWATI

Abstract


The research that case study to company of guest Payung Pusaka Kediri with tittle ?Aplication of Responsibility Accounting to Company of Guest Payung Pusaka Kediri. The analysis used are (1) aplication of organization structure production part that determine accordance with clear authority and responsible each management level, (2) cost production budget that stacked for each management level, (3) aplication about control cost and incontrol cost, (4) aplication cost accounting system that appropriate with organization structure, (5) aplication cost product report system to manager that responsible.
The purpose of the research is for troublel solving that happened of the company about with aplication responsibility accounting for increase efficiency product cost in the company of guest Payung Pusaka Kediri.
From the result, we can know that (1) organization structure that used by this company not yet part autority and responsible each organization part accordance with clear. Until the leader have troubel in value of performance aktivitas part, prime proct part, (2) stack product cost budget not yet wrap divition in the company. Notes product cost just base to expense that happened really, until can not made product cost control because the budget at company not make yet, (3) the company classification expense base to expense kind that happened to each division and classification and code not appropriate with center responsibility, (4) accounting part make cost responsibility report the same for each cost center from report for high management or low management level.

 

Keyword : RESPONSIBILITY ACCOUNTING

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/29/jiptummpp-gdl-s1-2004-nursantyro-1406-Pendahul-n.pdf


Keywords


RESPONSIBILITY ACCOUNTING