PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA MANAJER PRODUKSI (Studi Kasus pada PT Boma Bisma Indra - Persero - Pasuruan)
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Institusion

Universitas Muhammadiyah Malang

Author

Rakhmawati, Rizka

Subject

HB Economic Theory 

Datestamp

2015-01-16 07:44:09 

Abstract :
Responsibility accounting is one of the sub-topics of Management Accounting course, but this course is still minimal to discussed. Moreover, the material covered is aimed at companies that use process costing. Therefore, the author would like to deepen this knowledge about responsibility accounting is done or applied to companies that use job costing system as opposed to the process costing, the company that manufactures machinery heavy equipment industry, like PT Boma Bisma Indra (Persero). The purpose of this study is to analyze the application of responsibility accounting and production managers to evaluate the performance of the application of responsibility accounting has been done. Analysis of the application of responsibility accounting is used based on the theory of Mulyadi (2003), namely compliance with the five criteria of the application of responsibility accounting and performance evaluation using difference analysis, efficiency, and effectiveness. The Results of this study concluded that PT Boma Bisma Indra (Persero) has qualified of responsibility accounting criteria well enough, but in the classification of controllable and uncontrollable costs have not been implemented, so the company needs to fix it, so there is a limit of responsibility between the production managers with the other managers. Related to accountability reporting, production managers overall performance was good.