The Analysis of The Impact of Responsibility Accounting on Production Cost Control

Authors

  • Henny Andriyani Wirananda Universitas Muslim Nusantara Al-Washliyah
  • Wilda Sri Munawaroh Harahap Universitas Muslim Nusantara Al-Washliyah

DOI:

https://doi.org/10.59086/ijest.v3i4.128

Keywords:

Responsibility Accounting, Production Cost Control, Budgeting

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

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Published

2024-12-30

How to Cite

Wirananda, H. A., & Harahap, W. S. M. . (2024). The Analysis of The Impact of Responsibility Accounting on Production Cost Control . International Journal Of Economics Social And Technology, 3(4), 117–125. https://doi.org/10.59086/ijest.v3i4.128

Issue

Vol. 3 No. 4 (2024): December 2024

Section

Artikel

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Copyright (c) 2024 Henny Andriyani Wirananda, Wilda Sri Munawaroh Harahap

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This work is licensed under a Creative Commons Attribution 4.0 International License.

International Journal Of Economics Social And Technology under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.