PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA PUSAT BIAYA

Abstract

The purpose of this research is to assess and to analyze how the use of responsibility accounting system can have
a role in assessing the management performance. The object of the research is PT Starfood International. It is a
company which engages in the field of sardines production. The method of the research has been done by using
qualitative, The descriptive analysis technique is used by the researcher to describe the object as it is. The budget
preparation process has been carried out by using bottom up budgeting, but the code of the center of
responsibility has not been shown and the separation between controlable and uncontrolable cost has not been
carried out yet. The result of the discussion shows that by preparing the budget based on the responsibility
accounting system therefore the manager of responsibility center is asked for the responsibility of controlable
cost only. The performance assessment on raw materials and processed department has been carried out
efficiently in which it can be known from the total difference between the budgeted cost and realized cost. It can
be concluded from the result of the analysis that by implementating the responsibility accounting system, the
performance assessment from the lowest to the highest rank can be carried out by the management more easier
than before. The responsibility accounting can be stated good if the budget is used and realized in accordance
with the determined standard.
Keywords: Budget, Responsibility Accounting, Performance Assessment