Text

EVALUASI AKUNTANSI PERTANGGUNGJAWABAN DALAM MENILAI KINERJA MANAJEMEN PADA PERUSAHAAN PT.TUFFIADI SEMESTA SURABAYA

---

The purpose of this research is to find out how far the companies in
implementing the accounting responsibility which function as planning, cost
preparation and management achievement appraisal are. This research uses
qualitative method since the researcher is not testing a hypothesis but it is only to
disclose an assumption, an answer or a temporary solution on the raised problems.
The result of research shows that the budgeting system of PT Tuffiadi
Semesta Surabaya is done by using bottom up method which is started by
analyzing the lower-level managers to the upper-level managers who involve in
the budgeting.
The company cannot be said perfectly well in preparing the budgeting
system since it has not separated the controllable and uncontrollable cost which
causes the indistinct search of manager’s responsibility for incurred cost so it will
affect on the weakening of cost control. In the implementation of accounting
responsibility, budgeting should be prepared in appropriate with the level of
responsibility centers in the company. Then the separation between controllable
and uncontrollable cost should done in order to find out who should be
responsible for the incurred cost and to simplify in conducting performance
appraisal. Therefore the company should implement the accounting responsibility
system in accordance with the applied rules.
Keywords: Accounting Responsibility, Controllable and Uncontrollable Cost,
Performance Appraisal

---

Ketersediaan

1S132263

A-13/263 Wen e c.1

Perpustakaan Pusat - Lantai 2

Tersedia namun tidak untuk dipinjamkan - Tandon/Tidak dipinjamkan

Informasi Detil

Judul Seri

-

No. Panggil

A-13/263 Wen e

Penerbit

New Delhi : ., 2013

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

A-13/263

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subyek

-

Info Detil Spesifik

-

Pernyataan Tanggungjawab

-

Versi lain/terkait

Lampiran Berkas

Komentar

---

You must be logged in to post a comment