Cost Reduction Through Accounting Oversight accountability

Cost Reduction Through Accounting Oversight accountability

Artike accounting now that we are language about cost efficiency and responsibility, one of the important management objective is to achieve their best efficiency. Efficiency does need to be encouraged. Moreover, in the face of the economic situation that completely.

difficult as it is now. Movement efficiency is an alternative that could be implemented for the company to survive. Widely business efficiency can be defined by looking at the ability to achieve the results of an expenditure or use of certain funds. An operation said to be the most efficient when it is obtained with minimal resource usage. Efficiency effort involving a wide area. There is a time efficiency, the efficiency of funds, cost efficiency is a type of efficiency that need to be activated in all organizational units of the company. Well, cost efficiency is what we need to talk this time. Expenses related to the cost efficiency costs in a given period. Is spending it really efficient?. If not efficiently who is responsible?. And why can the cost of inefficiency?. The existence of accounting will assist managers in monitoring expenses to the extent that occurred in the center of responsibility under its authority. ACCOUNTABILITY ACCOUNTING general accounting can be regarded as a system that includes planning, measurement and evaluation of informatics or accounting reports within an organization consisting of some of the responsibility. Each responsibility center headed by a manager who is responsible for the activities of the lead. (Siegel & Marconi, 1989: 96).

While Mulyadi, (2001: 169) explains that one of the implementation of accounting is to control costs, by means of classifying, recording, summarizing, and linking directly to the officer or the person responsible for the cost of which is controlled by it.
With this accounting, classification and reporting of costs made to all levels of management only burdened with costs that are under its control or under its responsibility. Thus, costs can be controlled and monitored efficiently.

In the control of costs, expenses and revenues are classified according to the responsibility center, cost and revenue reported should also be compared with the budget that has been set in advance. Thus accounting to allow the operation of a system with a good budget.
Advantages pertagunggujawaban accounting system besides the two points above, there are again some point following namely:. assist management in controlling the view divergence between the realization of the budget set, can be used as a planning tool to determine the criteria for assessment of achievement of certain business units.

Besides, it can be used as an important step guidelines that must be made by the company in order to achieve the company's goals. Can be used as a benchmark in performance assessment framework (performance) parts in the company, because the top management periodically receive reports of any level of management accountability, top managers can assess the performance of any part of the visible set for each part of the responsibility .

Such accounting article we discussed this, we will continue to other accounting article, entitled Costs can be controlled and can not be controlled.