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PENGENDALIAN MANAJEMEN PADA PUSAT PERTANGGUNG JAWABAN BIAYA: STUDI PADA PABRIK GULA WATOETOELIS PT. PERKEBUNAN NUSANTARA X (PERSERO)
The Purpose of is to evaluate management control at cost responsibility center at PG Watoetoelis PT
Perkebunan Nusantara X (Persero). Descriptive qualitative method is used as the research method in this
research. The result of implementation show that, organization structure has describe the responsibility centers
and there are clear and firm limitations of authority and responsibility. Budget as the management instrument
in carrying out control to the determined target has worked properly. Classification of estimation code has
already based on department classification yet it has not based on responsibility center. While realization of
budgeting and cost reporting, and difference analysis between budgeting and cost realization shows that there
are budgeting deviation which are need to be evaluated and monitored since they are caused by factors beyond
the control of responsibility control manager. Because to encourage management control, analysis needed to
explains the deviation, this will encourage manager to perform control to improve the cost.
Keywords: Management Control, Responsibility Center, Budgeting, Cost Realization, Budgeting
Deviations
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