PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA PUSAT BIAYA PADA CV KOMBOS TENDEAN MANADO

Abstract

Responsibility accounting is a system that is designed for each managers so they can be responsible for the cost or income reports according to manager who takes responsibility then can be used by the company’s to assess the performance of managers. Responsibility accounting can be implemented properly if the requirements of applying are fulfilled. The requirements including structure of organization, budgeting process, cost classification, account code classification, and accountability report. The purpose of this research is to find out how the application of responsibility accounting in the performance assessment of cost center managers at CV Kombos Tendean Manado. This type of research is qualitative descriptive research, and using descriptive method of analysis. Based on the research result showed that CV Combos Tendean Manado has not applied a good responsibility accounting because there are some requirements for implementation of responsibility accounting which are not yet suitable are budgeting process that use top down method, which is arranged by the head office whitouth involve some of organization department in branch office that will using the budget, and the classification of the cost between controlled and uncontrolled cost has not carried out in the accountability reports.