AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA

Abstract

This purpose of research is to know financial cost control and condurdance of applying of responsibility  accounting  theory concept at General Hospitas  of Harapan  Insan  Sendawar.  As for  benefit  from  this  research  is to can  become worthwhile supplementary information material for hospital in determining stage steps of wisdom of a period of which will come. Analyzer which applied is by using qualitative empiric descriptive method that is comparison of company cost control system with operation based on responsibility accounting concept. Companies use accounting as a means of cost control. Responsibility accounting is the accounting system that recognizes the responsibility centers on a company, which arise as a result of the authority granted and how they report in the form of a written report. Based on the definition of responsibility accounting, is organizational  structure consisting of responsibility  centers,cost budget based on the responsibility centers, separation of controllable costs and uncontrollable costs, classification and account code and reporting costs to management is concerned. General Hospital of Harapan Insan Sendawar already use accounting as a means of cost control. It's just not fully in accordance with the concept of responsibility accounting theory, so it is needed improvements.

 

Keywords: Responsibility Accounting and The Means of Cost Control