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ANALISIS PERAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT BANTU MANAJEMEN DALAM PENGENDALIAN BIAYA: STUDI KASUS PT SEMEN BATURAJA (PERSERO) TBK.

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There is increasingly difficult competition with the emergence of new private companies, both domestics and international companies. In order to become a market leader in an industrial sector, a company must have high performance by iperating effectively and efficiently. Measuring company performance in a period requires management instruments that implement or show the company’s position in the current competition.. One of them can be measured through responsibility accounting. This study aims to find out how the implementation of responsibility accounting for cost centers is applied to PT. Semen Baturaja (Persero) Tbk and whether responsibility accounting for cost centers is a management tool in controlling costs at PT. Semen Baturaja (Persero) Tbk has been running well or not. The research method used is descriptive qualitative. Data was collected from interviews, obbservations, and documentation. The results of this study indicate that PT. Semen Baturaja (Persero) Tbk in implementing responsibility accounting for cost centers as a management tool in cost control it has been effective, this is because the company has met the requirements of responsibility accounting and the realization of the bdget is good enough and there are no obstacles. Keywords: Accountability Accounting, Management Tools, Cost Control.

Availability
Inventory Code Barcode Call Number Location Status
2307001131T87389T873892022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T873892022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xviii, 108 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.807
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi untuk Lembaga Khusus, Akuntansi pabrik
Specific Detail Info
-
Statement of Responsibility
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No other version available

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