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PENERAPAN AKUNTANSI PERTANGGUNGJAWABA KONTEMPORER SEBAGAI ALAT UNTUK MENILAI KINERJA MANAJER DEPARTEMEN PRODUKSI (STUDI KASUS PADA PT.“X“ DI SIDOARJO)

PERMATASARI, DESSY ARI (2014) PENERAPAN AKUNTANSI PERTANGGUNGJAWABA KONTEMPORER SEBAGAI ALAT UNTUK MENILAI KINERJA MANAJER DEPARTEMEN PRODUKSI (STUDI KASUS PADA PT.“X“ DI SIDOARJO). Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Currently, environmental business activity has been a lot of changes where those changes present a more competitive conditions. This situation caused the leaders may not be able to control its own operations and supervise all employees. This requires the delegation of autority for oversight of the few who will be responsible for running the oversight of corporate responsibility center. To carry out supervision and control over responsibility centers managers can use accounting informasion. Accounting information is a performance assessment tool. This study aims to application of accounting responsibility contemporary as a tool to evaluate performanace of the production department manager because production department is an important role as the company’s business activities are the production department.The method used in this research is a case study on PT.”X” in Sidoarjo. There are two types of data in manager and secondary data obtained from document.The result of this research is the assessment of performance has not been fully implemented in accordance with the concept of contemporary accounting. Systematics of the budget that had been applied by PT.”X” in Sidoarjo has not been prepared for each level of management. The absence of corporate responsibility statements based on their respective levels of management. Often occurs over budgeting in the production management. Keywords : Contemporary Accounting, Performance Assessment,Qualitative, The Performance, Management Accounting

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 658 - GENERAL MANAGEMENT > 658.151 1 - MANAGEMENT ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 05 Jul 2017 06:47
Last Modified: 05 Jul 2017 06:47
URI: http://eprints.perbanas.ac.id/id/eprint/1851

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