Peranan Penerapan Akuntansi Pertanggungjawaban dalam Penilaian Kinerja Pusat Biaya PT. Sang Hyang Seri (PERSERO) Kantor Regioanl IV

Nowadays, the companies involved in a tight competition. The company must have and manage the economic resources effectively and efficiently. One of the efforts is production cost control. Therefore it need a tool for a management in production cost, i.e. accounting in liability include the cost based on the budget prepared by the accountability central manager to enable top management appraise the work unit managers. The research method applied by the writer is descriptive analysis by research approach in a case study. While to collect more data, the field research and library research were conducted. The Results of this study is the accountability at PT Sang Hyang Seri is useful to appraise the manager of production cost. This indicated by the application of accountability requirement at PT Sang Hyang Seri in a structure of organization and liabilities, classification of account code, budgeting and there is responsibility on using of accounting information to appraise the manager of production cost based on production budget, realization and its difference and presentation of production quantity and its realization.