Akuntansi
Accounting Accountability
According to Hansen, Mowen (2005:116) definition of accounting accountability is as follows :
”Accounting accountability is the System that measure the various results achieved by any central accountability according to the information required by the managers to operate at the center of accountability to them.
As for accounting accountability according to Garrisson (2001:20) is as follows :
A system of accounting office in which costs are assigned to various managerial levels according to where control of the costs deemed to rest, with the managers then held responsibility for difference between and actual results.While accounting accountability according to the LM Samryn (2001: 258) is as follows :
“Accounting accountability is a system of accounting that was used to measure the performance of each centre accountability in accordance with the information that it takes a manager to operate the center accountability to them as part of system control management.
From the various definitions above, it can be drawn a conclusion about accounting accountability as follows :
a. Accounting accountability is a system of accounting were devised based on the structure of the organization most emphatically separates duty, authority and responsibility of each level of management.
b. Accounting accountability encourage the individuals, especially the managers to play a role active in achieving the purpose of the company effectively and efficiently.
c. Composing the budget in the accounting accountability is based on the centers of accountability. Of reports accountability can be discovered in comparison between the realisation with anggarannya, so that deviations that occur can be analyzed and wanted to do things with the manager center pertanggungjawabannya.
d. Accounting accountability report outcome evaluation and assessment performance are useful to the board in composing a working plan period in the future, good for each center accountability or for the benefit of the company as a whole.Meanwhile, according to Mulyadi (1983 : 379-380) put forth :
“Accounting
accountability is a system that can be rendered in such a way that gathering and reporting cost and income do with the field of accountability in the organization with the purpose of trying to get a designated person or group being responsible for the deviation from the cost and income that dianggarkan”.
In the sense above Mulyadi concluded that the condition to be able to apply accounting accountability :
1. The structure of the organization
In accounting accountability structure of the organization to describe the flow of responsibility, authority and position clear to every
work units of every level of management other than that to describe the division of tasks with clear anyway. Where the organization drafted in such a way that the authority and responsibilities of each board clear. Thus authority flows from the level of management top to bottom, whereas commitment is the opposite.
2. Budget
In accounting accountability each centre accountability should be involved in composing the budget because the budget is a description of a working plan the manager will be implemented and as the basis in assessment work. Diikut sertakannya all managers in composing.
3. Classification cost
Because not all expenses happen in one part can be controlled by the manager, then only the price-cost terkendalikan to dipertanggung for him. Separation of costs into cost terkendalikan and cost don't terkendalikan need to be done in the accounting accountability.
a. Cost terkendalikan is a cost that can be directly influenced by the manager in jangjangka a certain time.
b. Costs terkendalikan is a cost that doesn't require the decision and discretion of the manager because it can't affect the cost because the cost is ignored.
4. System accounting
Therefore, the cost is going to be collected for every level manager, then the cost should be classified and given code according to the levels of management contained in the structure of the organization. Every level of management is a central cost and will dibebani with costs that happen in it that are separated between the cost of terkendalikan and costs terkendalikan. The code estimates required for mengklasifikasikan estimated-estimated both in the balance sheet or in the report loss of profit.
5. System reporting the cost
Part accounting the cost of every moon made the report accountability for every-every center costs. Every beginning of the month made rekapitulasi expenses on the basis the total cost of last month, listed in card fees. On the basis rekapitulasibiaya presented the report accountability cost. The contents of the report accountability adapted to the levels of management who will accept it. To the levels of management that terrendah presented the kind of the costs, whereas for every management it is presented the total cost per centre cost down, coupled with expense-cost terkendalikan and in the center the cost alone.
In the commencement accounting accountability there are some conditions to fulfill, as put forth by Mulyadi is as follows :
1. The structure of the organization establish clearly and unequivocally describe the division of duties, authority and responsibilities for each unit in the structure of the organization.
2. Composing the budget was done by every level of management in the organization of the company.
3. Any separation of charges in accordance with the can controlled tidaknya a charge by a manager of the center of charge of a certain company.
4. Any classification and account code adapted to the levels of management within the company.
5. System reporting the cost on every level the company has been qualified in the application of accounting accountability.
”Accounting accountability is the System that measure the various results achieved by any central accountability according to the information required by the managers to operate at the center of accountability to them.
As for accounting accountability according to Garrisson (2001:20) is as follows :
A system of accounting office in which costs are assigned to various managerial levels according to where control of the costs deemed to rest, with the managers then held responsibility for difference between and actual results.While accounting accountability according to the LM Samryn (2001: 258) is as follows :
“Accounting accountability is a system of accounting that was used to measure the performance of each centre accountability in accordance with the information that it takes a manager to operate the center accountability to them as part of system control management.
From the various definitions above, it can be drawn a conclusion about accounting accountability as follows :
a. Accounting accountability is a system of accounting were devised based on the structure of the organization most emphatically separates duty, authority and responsibility of each level of management.
b. Accounting accountability encourage the individuals, especially the managers to play a role active in achieving the purpose of the company effectively and efficiently.
c. Composing the budget in the accounting accountability is based on the centers of accountability. Of reports accountability can be discovered in comparison between the realisation with anggarannya, so that deviations that occur can be analyzed and wanted to do things with the manager center pertanggungjawabannya.
d. Accounting accountability report outcome evaluation and assessment performance are useful to the board in composing a working plan period in the future, good for each center accountability or for the benefit of the company as a whole.Meanwhile, according to Mulyadi (1983 : 379-380) put forth :
“Accounting
accountability is a system that can be rendered in such a way that gathering and reporting cost and income do with the field of accountability in the organization with the purpose of trying to get a designated person or group being responsible for the deviation from the cost and income that dianggarkan”.
In the sense above Mulyadi concluded that the condition to be able to apply accounting accountability :
1. The structure of the organization
In accounting accountability structure of the organization to describe the flow of responsibility, authority and position clear to every
work units of every level of management other than that to describe the division of tasks with clear anyway. Where the organization drafted in such a way that the authority and responsibilities of each board clear. Thus authority flows from the level of management top to bottom, whereas commitment is the opposite.
2. Budget
In accounting accountability each centre accountability should be involved in composing the budget because the budget is a description of a working plan the manager will be implemented and as the basis in assessment work. Diikut sertakannya all managers in composing.
3. Classification cost
Because not all expenses happen in one part can be controlled by the manager, then only the price-cost terkendalikan to dipertanggung for him. Separation of costs into cost terkendalikan and cost don't terkendalikan need to be done in the accounting accountability.
a. Cost terkendalikan is a cost that can be directly influenced by the manager in jangjangka a certain time.
b. Costs terkendalikan is a cost that doesn't require the decision and discretion of the manager because it can't affect the cost because the cost is ignored.
4. System accounting
Therefore, the cost is going to be collected for every level manager, then the cost should be classified and given code according to the levels of management contained in the structure of the organization. Every level of management is a central cost and will dibebani with costs that happen in it that are separated between the cost of terkendalikan and costs terkendalikan. The code estimates required for mengklasifikasikan estimated-estimated both in the balance sheet or in the report loss of profit.
5. System reporting the cost
Part accounting the cost of every moon made the report accountability for every-every center costs. Every beginning of the month made rekapitulasi expenses on the basis the total cost of last month, listed in card fees. On the basis rekapitulasibiaya presented the report accountability cost. The contents of the report accountability adapted to the levels of management who will accept it. To the levels of management that terrendah presented the kind of the costs, whereas for every management it is presented the total cost per centre cost down, coupled with expense-cost terkendalikan and in the center the cost alone.
In the commencement accounting accountability there are some conditions to fulfill, as put forth by Mulyadi is as follows :
1. The structure of the organization establish clearly and unequivocally describe the division of duties, authority and responsibilities for each unit in the structure of the organization.
2. Composing the budget was done by every level of management in the organization of the company.
3. Any separation of charges in accordance with the can controlled tidaknya a charge by a manager of the center of charge of a certain company.
4. Any classification and account code adapted to the levels of management within the company.
5. System reporting the cost on every level the company has been qualified in the application of accounting accountability.
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