Accountability report describes the deviation
the opportunity now, we will discuss the article with the title supervisory accounting cost efficiency
REPORTING RESPONSIBILITIES, Mulyadi explained that accountability reporting preparation procedure is as follows: Each responsibility center each period (month / quarter) prepared a report on the costs incurred and the responsibility of the department or subdivision. The costs reported by each responsibility center is the cost actually happened (actual cost). Later reports on the costs sesungguhya this happens, submitted to the authors of the report overall company (usually the department / staff controller / accounting section). Section preparation of the company as a whole (controller / accounting section) is to process data derived from reports each responsibility center. Section preparation of the company set up (controller / supervisor / accounting section) comparing the available budget and the cost of that actually happened. Finally, the controller or supervisor intern sent a report to the accountability of each responsibility center are assessed and the supervisor of the center pertanggungajawaban. In practice internal watchdog does not ship accountability reports actually happened, only the staff of the accounting / controller. Reporting responsibility relates to reporting the results achieved by a manager in a period. This is reflected in the statement of account or report the cost of implementation (performance report).
Accountability report describes the deviation between actual and budget associated management responsible for the deviation. Therefore clearly illustrated in this report the actual costs incurred and the budgeted costs. Both the costs incurred in cost centers, profit centers and investment centers and income that occur at a profit center can be reported to the person or group of people responsible for him. However, because of the income as mentioned upfront can didentifikasikan to who was responsible for acquiring, then the accounting accountability reporting only covers the cost of the centers of accountability. So as the costs of raw materials, auxiliary materials, building repairs, electricity, building maintenance, depreciation can be allocated to the liability centers who enjoy or use fee. Thus the direct supervision of the centers of accountability.
Cost is not the same as income. The cost of the part taken by the concerned heads. For example, for the production foreman who does not have an influence on the purchase of production machinery, the cost of these machines is the cost penyusustan uncontrolled (uncontrollable cost) by it. Cost of control is a cost that can be influenced by a manager through the implementation of its delegated authority. The opposite is the cost of control. These charges are beyond the limits of responsibility of a manager. Therefore he has no power to influence or control. Later in the report it contains pertanggugjawaban difference between actual and financial costs. It is called the variance or the difference between the budget and realized the need to investigate the causes. There is a difference in adverse budget, there is a difference favorable budget. Difference detrimental if actual cost is greater than the budget. Conversely, if the actual cost is less than the budget means that management can save the cost of which should have been issued. Eksepsion conception needs to be applied by management in analyzing this variance. Statements made by the accounting pertangunjwabaan to be submitted to the manager who bertangungjwab the expenditure of these costs. As if the report says: "It is you know your realization and irregularities of this month during which becomes your responsibility."
the opportunity now, we will discuss the article with the title supervisory accounting cost efficiency
REPORTING RESPONSIBILITIES, Mulyadi explained that accountability reporting preparation procedure is as follows: Each responsibility center each period (month / quarter) prepared a report on the costs incurred and the responsibility of the department or subdivision. The costs reported by each responsibility center is the cost actually happened (actual cost). Later reports on the costs sesungguhya this happens, submitted to the authors of the report overall company (usually the department / staff controller / accounting section). Section preparation of the company as a whole (controller / accounting section) is to process data derived from reports each responsibility center. Section preparation of the company set up (controller / supervisor / accounting section) comparing the available budget and the cost of that actually happened. Finally, the controller or supervisor intern sent a report to the accountability of each responsibility center are assessed and the supervisor of the center pertanggungajawaban. In practice internal watchdog does not ship accountability reports actually happened, only the staff of the accounting / controller. Reporting responsibility relates to reporting the results achieved by a manager in a period. This is reflected in the statement of account or report the cost of implementation (performance report).
Accountability report describes the deviation between actual and budget associated management responsible for the deviation. Therefore clearly illustrated in this report the actual costs incurred and the budgeted costs. Both the costs incurred in cost centers, profit centers and investment centers and income that occur at a profit center can be reported to the person or group of people responsible for him. However, because of the income as mentioned upfront can didentifikasikan to who was responsible for acquiring, then the accounting accountability reporting only covers the cost of the centers of accountability. So as the costs of raw materials, auxiliary materials, building repairs, electricity, building maintenance, depreciation can be allocated to the liability centers who enjoy or use fee. Thus the direct supervision of the centers of accountability.
Cost is not the same as income. The cost of the part taken by the concerned heads. For example, for the production foreman who does not have an influence on the purchase of production machinery, the cost of these machines is the cost penyusustan uncontrolled (uncontrollable cost) by it. Cost of control is a cost that can be influenced by a manager through the implementation of its delegated authority. The opposite is the cost of control. These charges are beyond the limits of responsibility of a manager. Therefore he has no power to influence or control. Later in the report it contains pertanggugjawaban difference between actual and financial costs. It is called the variance or the difference between the budget and realized the need to investigate the causes. There is a difference in adverse budget, there is a difference favorable budget. Difference detrimental if actual cost is greater than the budget. Conversely, if the actual cost is less than the budget means that management can save the cost of which should have been issued. Eksepsion conception needs to be applied by management in analyzing this variance. Statements made by the accounting pertangunjwabaan to be submitted to the manager who bertangungjwab the expenditure of these costs. As if the report says: "It is you know your realization and irregularities of this month during which becomes your responsibility."
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