Analisis Penerapan InformasiAkuntansi Manajemen Dalam Proses Pengambilan Keputusan Pada PDAM Tirtanadi Medan.
Generally, goals of every company is to achieve profit. To achieve thatgoal, a company shall be managed and controlled by someone owning certainskills called as manager. Data and information required by manager in decisionmaking can be financial or non-financial. Decision taken by a manager shallprecisely and either due is important for the progress of a company. This researchis to know the applying analysis of management accounting information in courseof decision making at PDAM Tirtanadi Medan, whether management accountinginformation have given the adequate information so that can yield a correctdecision.Type of research conducted by writer is descriptive research, type of dataused is primary and secondary data, technique of data collecting is observationand interview, and data analyse method is descriptive method.Writer have conducted the research of applying analysis of managementaccounting information in course of decision making at PDAM Tirtanadi Medanrelated to differential revenue and differential cost. Some conclusion can be takenfrom research which have been conducted, that are : (i) company only calculatingthe expenses to be released in course of decision making to repair or replace thepump which is causing the less adequate management accounting information sothat yield the less precise decision to company. (ii) management accountinginformation used in course of decision making repair or replace the pump have aneffect in company profit improvement.
Year of publication: |
2011-06-30
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Authors: | Partomuan, Johannes |
Other Persons: | Mulyani, Sri (contributor) |
Subject: | Akuntansi Manajemen | Pengambilan Keputusan | Informasi Akuntansi Diferensial |
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