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The role of responsibility accounting in evaluating the performance of cost center (case study in PT. Bank Mega Tbk, Palembang)
This study aims to understanding the role of responsibility accounting in evaluating the performance of cost center (case study in PT. Bank Mega Tbk, Palembang) about the implementation of responsibility accounting in banking, especially on cost center. PT. Bank Mega Tbk is private bank that doing business in commercial banks, which provide service of collecting fund from people in the form of savings accounts, time deposits, certificates of deposit, and savings, give credits, issuing owes, and so on. In the context of evaluation of the
performance of meanwhile the housing complex manager especially to the cost center, the author of this paper, see that the amount of responsibility accounting information reports is
prevalent in efforts which is needed. Based on this research, researcher will collecting, preparing, and analyzing data in form of manager performance reports, so it will show a
detailed description about the role of responsibility accounting in evaluating the performance of cost center in PT. Bank Mega Tbk, Palembang.
Keywords : Accounting Responsibility, Responsibility Center, Cost Center
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