Cost Accounting As A Performance Control and Measurement Tool for Cv. Mandiri Tani, Pati District

Abstrak

Study This aim For analyze role accountancy cost as tool monitoring and measuring Performance at CV. Mandiri Tani , Pati Regency . Accounting cost own role important in help management planning , controlling , and evaluate activity operational in a way efficient and effective . Research This use approach descriptive qualitative with method studies case through the drafting process budget , analysis variants , and evaluation efficiency cost as base measurement performance . Research results show that implementation accountancy costs at CV. Mandiri Tani play a role significant in increase efficiency cost and effectiveness supervision through compilation systematic budget​ as well as reporting measurable costs . Although​ however , still there is constraint like Not yet optimally recording cost No direct and implementation evaluation performance based not quite enough answer . In overall , implementation system accountancy integrated costs in the company This proven capable strengthen function supervision , improving effectiveness management source power , as well as become strong foundation​ in taking decision strategic for management .