Prasasty, Fanny (2014) Analisis Penerapan Pusat Pertanggungjawaban Sebagai Alat Pengendalian Dan Penilaian Kinerja (Studi Kasus Pada PT. X). S1 thesis, STIE Indonesia Banking School.
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Abstract
This research focuses on the implementation of responsibility centers as a means of control and performance appraisal at PT. X. The purpose of this research was to determine how the implementation of responsibility centers as a means of control and how the implementation of responsibility centers as a means of performance appraisal at PT. X. This research reviews how the implementation of responsibility centers by looking at the existing organizational structure and what are the duties or authority of any such responsibility center. This research such a case study at PT. X which is a financial institution that serves exporters by providing financing, underwriting and advisory services. In the collecting and analysing data, this study refers to the operational procedures, company rules, observations, interviews, and library research. To find out the results of this study is by comparing between the implementation of responsibility centers, control, and performance appraisal with that theory related to. Where the results can be seen clearly as a business unit as a revenue center, support unit as a cost center, and the Board of Directors as a profit center. Keywords : Management Control System, Responsibility Centers, Performance Appraisal
Item Type: | Thesis (S1) |
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Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Prodi S1 Akuntansi |
Depositing User: | Mrs. Deli Apsa |
Date Deposited: | 08 Sep 2022 08:18 |
Last Modified: | 08 Sep 2022 08:18 |
URI: | http://repository.ibs.ac.id/id/eprint/5299 |
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