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EVALUASI FUNGSI PENGENDALIAN INTERN PEMBELIAN BAHAN BANGUNAN PADA PERUSAHAAN KONTRAKTOR HOUSING CV.MANDIRI CIPTA NUSA
The purpose of this research is to appraise and to analyze how the use of responsibility accounting
system can have a role in appraising management performance. The research method is using
qualitative method since the researcher is not examining a hypothesis but to disclose an assumption by
analyzing, appraising and giving conclusion as a temporary answer of the ongoing problems. The
researcher is using descriptive analysis technique since the researcher describes the research object just
exactly what it is. It is found from the result of research that in its implementation, the organization
structure of Puskopal Armatim Surabaya has clearly shown their responsibility and authority in
accord with the organization hierarchy but has not made responsibility code center yet, budgeting
system is done by using Bottom Up Budgeting method even though not entirely using this method, at
cost account code and the arrangement of responsibility report, the controllable and uncontrollable cost
have not been divided.
Keywords: Responsibility Accounting, Performance Evaluation, and Controllable Cost /
Uncontrollable Cost
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