ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN PUSAT BIAYA PADA PT. BUMI SARANA UTAMA CABANG KENDARI

Abstrak

This study aims to examine and analyze the implementation of responsibility accounting for cost centers at PT. Bumi Sarana Utama, Kendari Branch. The data collection methods used in this research include interviews, observations, and documentation. The analysis technique employed is a qualitative descriptive method. The findings indicate that the company has implemented responsibility accounting fairly well, as evidenced by budget preparation involving all levels of management, the use of an account coding system aligned with company standards, and the existence of an integrated cost reporting system with the head office. This implementation is also supported by the establishment of cost centers as responsibility units, which facilitate the processes of cost control and evaluation. However, there are still weaknesses identified in the separation of controllable and uncontrollable costs in the cost recording system. The lack of clarity in distinguishing these types of costs hinders the objective evaluation of performance. Overall, the implementation of responsibility accounting for cost centers at PT. Bumi Sarana Utama, Kendari Branch, has been relatively effective but still requires improvements to optimally support decision-making and operational efficiency.

Kata kunci

• Akuntansi Pertanggungjawaban
• Pusat Biaya