RESPONSIBILITY ACCOUNTING, COST PRODUCTION SEBAGAI ALAT PENILAIAN PRESTASI MANAJER PRODUKSI PADA PDAM KABUPATEN MALANG

Abstract

Report would assist management in assessing whether each responsibility center has carried out
his duties in accordance with the predetermined budget. Implementation of good accounting would create a
system of control and performance assessment which will assist management in decision making. Accounting
can also provide the basis to conduct an evaluation of the ability of all levels of management within the
company. Once the importance of accounting information for the management of production costs as a tool to
assess the performance and production manager as well as an attempt to direct the company’s activities so
that the goal can be achieved.