Application of Responsibility Accounting as a Tool for Cost Center Performance Assessment at Pt. Adi Jaya Lima Pradana

Sastiana Deting; Andi Lutfi; Nur Fatwa Basar

Title:
Application of Responsibility Accounting as a Tool for Cost Center Performance Assessment at Pt. Adi Jaya Lima Pradana

Authors:
Nur Fatwa Basar | Sastiana Deting | Andi Lutfi

Cite This Article :

Nur Fatwa Basar | Sastiana Deting | Andi Lutfi "Application of Responsibility Accounting as a Tool for Cost Center Performance Assessment at Pt. Adi Jaya Lima Pradana" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-6, December 2023, pp.774-790, URL: https://www.ijtsrd.com/papers/ijtsrd61264.pdf

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Abstract :
This research aims to find out the application of responsibility accounting as a tool for assessing cost center performance at PT. Adi Jaya Lima Pradana. The type of data in this research is quantitative data. The data source used in this research is secondary data. The data analysis method used in this research is a quantitative analysis method with an intrinsic case study approach. The results of this research show that the application of responsibility accounting as a tool for assessing cost center performance at PT. Adi Jaya Lima Pradana has not fully implemented responsibility accounting. This can be seen from the indicators that responsibility accounting has not been fully implemented, namely the separation of controlled and uncontrolled costs.

Keywords :
Responsibility Accounting, Performance, Costs.

Publication Details:

Unique Identification Number : IJTSRD61264

Published In : Volume-7 | Issue-6, December 2023

Page Number(s) : 774-790

Publisher Name : IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470

Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

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