Natalius, Yohanna Kartikarini (0551207) (2009) Penerapan Akuntansi Pertanggungjawaban melalui Pusat Biaya sebagai Alat Pengendalian Manajemen (Studi Kasus pada PT. Guna Kadota Manunggal). Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
This research was conducted because the authors are interested in discussing the topic of accountability through the application of accounting as a cost center management control tool, which cost budgeting techniques and cost policies that each has an important role in the center of accountability within a company. The purpose of this study to determined the application of the accounting firm of accountability through budgeting as a means of cost control, classification and preparation of accounts code, budget reporting and analysis of the difference between the realization and budget. This research conducted at PT. Guna Kadota Manunggal. The results showed that the preparation of the budget as a tool of control and classification and coding accounts have been executed better but not entirely in accordance with the application of accounting responsibilities. As for the realization and budget reporting and analysis of the difference between the realization and the budget shows that the size of budget deviations are still quite good because it is caused by factors outside the control of the center manager with any liability that these irregularities would encourage managers to control costs to improve company performance.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Control, Performance, Budget Formulation, Budget Realization, Difference Analysis |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Faculty of Economics > 51 Accounting Department |
Depositing User: | Perpustakaan Maranatha |
Date Deposited: | 22 Jun 2015 06:12 |
Last Modified: | 18 Feb 2016 09:13 |
URI: | http://repository.maranatha.edu/id/eprint/13431 |
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