PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PUSAT PENDAPATAN PADA PT.PERKEBUNAN NUSANTARA XIII (Persero) PONTIANAK

Abstract

Responsibility Accounting is an accounting system that measures the actual and the budget of each center of responsibility within an organization led by a responsible manager. Responsibility accounting should be applied in a company so that the company’s objectives can be achieved. Revenue center is a responsibility center whose manager is given the responsibility for achieving the target level on revenue. This research is entitled the Implementation of Responsibility Accounting in the Performance Assessment of Revenue Center at  PT.Perkebunan Nusantara XIII (Persero) Pontianak. The research used a descriptive method. The data collection was conducted through interviews, documentary study and literature study. The analysis used was the analysis of  variance. The results showed that the performance of the revenue center was not quite effective in achieving sales target as seen from the sales reports which contained profitable and unprofitable difference.  The causes of the deviations were  the internal and eksternal factors.

Keywords : Responsibility Accounting, Performance Assessment, Revenue Center.