PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA MANAJEMEN

Abstract

This research is meant to measure and to analyze how the implementation of responsibility accounting system in measuring the performance of the management of CV Karunia Abadi. The research method has been carried out by using descriptive analysis qualitative metho. The result of this research foundthat the organization structure of the companyshows clear authority and responsibility in accordance with the steps of organization. In the preparation of the budget and the responsibility statement has not showthe responsibility center. So that management difficulty to know any performance manager responsibility center efficient and inefficient. The accountability reports of done by comparing between budget and the realization. Accounting for implementing the system accountability structure the organizations that are in made the responsibility center code of company, code of cost account, controllable and uncontrollable cost. The establishment of the budget arranged in bottom up by involving all central manager accountability. The results of the evaluation of the performance of which is done by comparing the budget cost of unrestrained and uncontrolled known that an efficient manager are the Director, Accounting Manager, Purchasing Manager, Production Manager, Head of Section 1 Process and HRD Manager. While that is not efficient is Marketing Manager.From the discussion above can be concluded that by applying accountability accounting system, then the leader of company can evaluate management performance that can be used for the future decision.
Keywords: Responsibility Accounting, Budget, Performance Measurement.