ANALISA PENERAPAN AKUNTANSI PERTANGGUNG JAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA PADA KANTOR PERUSAHAAN DAERAH AIR MINUM (PDAM) KOTA SORONG

Jordan Tiblola

Abstract


Abstract: Responsibility accounting also needs to be evaluated to run well so that the management of the company can easily connect the costs incurred with the central manager in order to be accountable for all the activities of the company related to the use of funds or costs by implementing adequate responsibility accounting is able to encourage the company to achieve the company's goals PDAM Sorong city. While cost control is an action taken to direct activities so as not to deviate from the goals that have been set before. This cost control can be done through the cost budget that is continuously supervised by analysis of irregularities that occur so that it can be known the cause of irregularities on the difference and then carried out follow-up so that the losses that occur relaif small. By using several LIFO and FIFO methods.

Keywords: accounting, responsibility accounting, cost control.

 


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