ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENGENDALIAN BIAYA PADA PT. TUNAS BARU SULAWESI DI GOWA

Abstract

The aim of this research is to find out the implementation of accountancy liability on budget control at PT. Tunas Baru Sulawesi. The method used in this research was descriptive method. The data collection techniques were interview, documentation and observation. Technique of data analysis applied was qualitative. The result of this research showed that the implementation of accountancy liability and budget control has not been done well. It was caused by some budget expenditure were over the budget. Therefore the analysis should be done on the unbeneficial deviations then recommend the material deviation that occurs.