PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM MENILAI KINERJA PUSAT BIAYA PADA PDAM WANUA WENANG MANADO

Abstract

PDAM Wanua Wenang Manado is a regionally owned business unit, which operates in the distribution or service sector as a provider of clean water for the general public. One important aspect in company management is the performance assessment of the cost responsibility center. Implementing proper responsibility accounting in every company activity will clarify the responsibilities of each cost center. Performance assessment can help management improve the efficiency and effectiveness of company operations. The aim of this research is to analyze whether the implementation of responsibility accounting has played a role in evaluating the performance of the cost center at PDAM Wanua Wenang Manado. This research was carried out at PDAM Wanua Wenang Manado. The research method used is descriptive qualitative. Research data was obtained from primary and secondary sources. The analytical tool used is descriptive analysis. The findings from the research results obtained are that the company has implemented responsibility accounting, as a tool for evaluating cost center performance, and responsibility accounting has helped increase accountability and transparency of financial reporting. However, in managing the cost budget, there are still cost budget items that exceed the prepared budget. Cost center still needs to pay attention to expenses that still exceed the budgeted amount. Improve timely completion of reporting. Researchers provide suggestions, the cost center analyzes possible costs that will occur during the current year in order to reduce expenses that exceed the budgeted costs. Also pay attention to the completion time of financial reporting, in order to present financial reporting in a timely manner with accountability and transparency.

Keywords: Responsibility Accounting, Cost Center Performance, PDAM.