PENILAIAN KINERJA MANAJER PUSAT PENDAPATAN, PUSAT BIAYA DAN PUSAT LABA PADA PT. PUPUK KALIMANTAN TIMUR
Abstract: Responsibility
center is a unit led by a manager who is responsible for the activities
undertaken in the units they manage. PT. Pupuk Kalimantan Timur is one of
company that has a responsibility center. This study aims to assess the manager
performance of revenue center, cost center, profit center. The analytical
method used is descriptive analysis. The results showed that the manager
performance of revenue center is good. While the manager performance of cost
center and profit center showed poor results. The cost center managers should
undertake an evaluation of the cost of production and operating expense so that
next year corporate profits will be increase.
Penulis: ANDRE WIRA NUGRAHA,
Susi Handayani
Kode Jurnal: jpakuntansidd150639
