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Journal : International Journal Of Economics Social And Technology

The Analysis of The Impact of Responsibility Accounting on Production Cost Control at PT. Mopoli Raya Henny Andriyani Wirananda; Wilda Sri Munawaroh Harahap
International Journal Of Economics Social And Technology Vol. 1 No. 3 (2022): 2022, September
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v1i3.128

Abstract

This study was written to determine the effect of responsibility accounting on controlling production costs at PT. Medan Grand Mopoli. The research method used in this research is descriptive qualitative. As for the subject of this research was conducted at PT. Mopoli. The object of this research is the production cost report of PT. Grand Mopoli. Data collection techniques in this study were using observation techniques, documentation techniques and interview techniques. In this case the research uses descriptive analysis techniques. The results of the study show that responsible accounting has not been implemented properly because it is seen from the cost of technology and every year it experiences losses (unfavorable) or the realization is higher than the budget