Download Skripsi Ekonomi Gratis (Responsibility Accounting System)
Business plays a vital role in the life and culture of countries. It provides just anything consumers want or need, including basic necessities such as food and housing, luxurious such as wide-screen televisions, and even personal services such as caring for children and finding companionship. Businesses are run throughout the world by firms, enterprises, organizations, groups, and interpersonal. Most businesses seek to make a profit; however, some only seek to earn enough to cover their operating costs. When making a profit, they aim to achieve revenues that exceed the costs of operating in the business. To for-profit businesses, it is important to succeed undertaking the activities and obtain gains by any approaches.
There are three wide-known types of business (Encarta 2006), they are (1) manufacturing firms, (2) merchandisers, and (3) service enterprises. Manufacturing firms produce a wide range of products. Many of them construct only parts rather than complete, finished products. Meanwhile, merchandisers help move goods through a channel of distribution - that is, the route goods take in reaching the consumers. Merchandisers may be involved in wholesaling or retailing, or sometimes both. Service enterprises include many kinds of business. In some cases service enterprises are moderately small because they do not have mechanized services and limit service to only as many individuals as they can accommodate at one time. However, it is now likely that service enterprises have become more important in terms of creating jobs and stimulating economic growth. A well-known one to be example is bank, which is an important player in financial markets.
Whatever the type is, an organization has main goal i.e. to survive from the pressing and competition in the business world. Therefore, the management needs to make sure all is well organized and efficiently. Efficiency can be defined as the most appropriate relation between input and output (Kosasih, 1990). This means an organization has the ability to achieve the desired results without wasting energy or effort. The organization may have goals to expand its range of distribution, get the consumer satisfied with its products and services, or reach multi benefits by undertaking the strategic management; anything but equals to every sacrifice. When this requirement is reached, efficiency is attained.
To perform high-level efficiency, management should encompass any useful punctual information, and the capability in making decisions accurately and promptly as well. The required information comprises all kinds of information that are germane to the activities in the bank. Under good management, the information will aid functions execution, from planning to the controlling. Responsibility accounting information is most useful for this purpose. The system refers to the delegation of authorization from top management to subordinates. The aim is to ease managing the organization and to set person in charge to be responsible for the activity in each division. This way, each division will be motivated to reach efficiency as, by the application of the system, their performance is also become measurable.
This research is to understand the implementation of responsibility accounting information in the object research, to see how far the information helps the management in planning and controlling, and if possible to help solving the problems the organization might be having. Similar researches have been produced to learn about responsibility accounting. That in budget making process, responsibility accounting information is functioned as a role-sending device to the managers in reaching corporate profit. Consequently, these studies support a specific postulation: responsibility accounting information may lead organization to the attainment of profit.
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Download Skripsi Sosial Ekonomi (Responsibility Accounting System)
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