PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DENGAN ANGGARAN SEBAGAI ALAT PENGENDALIAN BIAYA

Abstract

Based on the phenomenon that occurs, the conditions of accountability are often inappropriate, the occurrence of deviations between the budget and its realization is due to the fact that the level of accountability has not been arranged from the lowest level to the highest level in each function. In order for the implementation of responsibility accounting to run well, several things that need to be considered are the requirements for the application of responsibility accounting. This type of research uses a quantitative approach with descriptive analysis methods. The research was conducted from May to July 2020. From the research, the results show that: 1) The requirements and characteristics in the application of accountability accounting in Bontoa District have been fulfilled because they have complied with the requirements and characteristics of accountability accounting based on existing theories and 2) Accountability accounting also plays an important role in cost control because in Accountability is a cost center where management is given responsibility for controlling costs and for making decisions that affect those costs.