Pengendalian Biaya dalam Hubungannya dengan Akuntansi Pertanggungjawaban (Studi Kasus pada Hotel Indra Puri di Bandar Lampung)
Abstract: The purpose of this
paper is to investigate the implementation of cost control in conjunction with
the hotel operational responsibility accounting in each department, are also
able to compare the practices of companies that implemented the existing
theories in hotel operating cost control in relation to responsibility
accounting. The usefulness of this study is to contribute ideas and materials
comparisons on cost control in conjunction with the accounting responsibility
on Hotel Indra Puri. Hotel Indra Puri equip themselves with the organizational
structure in the form of line and staff. Structure owned quite clear with the
separation of functions and the division of authority and responsibility
firmly. But in reporting costs, separation costs into controllable costs and
uncontrollable costs have not been done properly. Existing cost reporting
system can not be used directly to assess the performance and efficiency of the
work of each department head by management. Management through its Chief
Accountant must process the data in order to direct "digested". Thus
it can be said that the hypothesis has been proven and accepted.
Keywords: Cost control;
Corporate responsibility; Accounting
Penulis: Rosmiaty Tarmizi,
Margaretha Selvyana, Agus Purnomo
Kode Jurnal: jpakuntansidd1000087
