Peranan Akuntansi Pertanggungjawaban sebagai Alat Pengendalian Biaya pada PT. Aperindo Prima Mandiri di Surabaya
DOI:
https://doi.org/10.30640/jumma45.v5i2.8145Keywords:
Budget Preparation, Cost Control Tool, Performance Evaluation, Responsibility Accounting, Responsibility ReportingAbstract
This study aims to determine the role of responsibility accounting as a cost control tool at PT. Aperindo Prima Mandiri in Surabaya. This study employs a qualitative method, as this approach enables the researcher to understand and analyze in depth the phenomena related to the implementation of responsibility accounting within the company. Data were collected through observation, interviews, and documentation related to the cost control system and responsibility reporting of the company. The problem identified in this study is that the company has not optimally implemented budget preparation as a long-term work plan covering each department or responsibility center. This condition causes the planning and cost control processes to be less effective. The results show that the implementation of responsibility accounting at PT. Aperindo Prima Mandiri has not been able to properly fulfill its function as a cost control tool. This can be seen from the absence of a clear separation between controllable and uncontrollable costs for each department. In addition, budgets and responsibility reports have not been fully utilized as a basis for performance evaluation. This condition has the potential to cause discrepancies in cost responsibility reports and hinder the effectiveness of the company's cost control. Therefore, improvements are needed in the implementation of responsibility accounting, particularly in budget preparation, cost classification, and responsibility reporting, to support more effective cost control.
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