Analisis Pusat Biaya Kebijakan dalam Kualitas Manajemen Perusahaan (Studi Kasus pada PT. Industri Karet Nusantara )

Abstract

This study aims to determine the application of responsibility accounting at the discretionary expense centerthat occur at PT Industri Karet Nusantara by looking at the company's organizational structure, program preparation, budget preparation and comparison of cost realization with the budget as seen from the company's responsibility report in looking at the quality of company management.This study uses descriptive qualitative research, using data collection techniques through interviews, observation and documentation. Informants in this study consisted of areas that took care discretionary expense centerwithin the company, namely the personnel department, the production/factory department, the accounting department, the marketing department, and the procurement department. The results of this study indicate that the company's organizational structure in terms of authority, duties and responsibilities has been carried out in accordance with the job description. Then in the process of preparing the company's program and budget, it has shown how the separation of duties and responsibilities as well as the division of discretionary expense centerwithin the company. Corporate responsibility reports in cost control have shown good management quality.