Penerapan Akuntansi Pertanggungjawaban Sebagai Alat Penilaian Kinerja Pusat Biaya Pada Rumah Sakit Umum Imelda Medan

Abstract

The responsibility accounting used to measure the performance of the cost center manager is the cost center's past responsibility accounting information. The formulation of the problem in this research is why is there a sizable adverse difference between the realization and the budget from 2015 to 2016?, what is the responsibility of the financial manager in predicting operational cost needs? and has responsibility accounting been used as a cost center performance appraisal tool at Imelda Medan General Hospital? Data collection techniques used in writing this thesis are documentation studies and interviews, while the data analysis technique used is descriptive analysis method. Based on the results of the study, it can be concluded that the use of cost center responsibility accounting information in assessing the performance of managers at Imelda Medan General Hospital has not been implemented optimally. 27.43% to 60.12% in 2015 and ranged from 46.56% to 194.38% in 2016. In addition, cost center responsibility accounting in evaluating manager performance at Imelda General Hospital Medan has not been implemented optimally, due to the fact that costs have not been separated between controlled and uncontrollable costs and efforts have not been made to better improve the accountability of the cost center held by the Head of Finance so that large discrepancies continue to occur for 3 consecutive years.