Activity – Based Responsibility Acc

Activity – Based Responsibility Accoutingon
Traditional Responsibility aaccounting system tend to focus on the financial performance measures of cost , revenue, profit, for the subunits of an organization. Centemporary cost managementsystem, however, focus more activities. Cost are in organization and their subunits because of activities. Activities basedcosting ABC system, coupled with nonfinancial measures of operational performance for each activity, enables management to employ activities based responsibility accounting. Under this approach, managements attention is directed ot only to the cost inccured inan activity but also to the activity itself. Is the activity necessary? Does it add value ti the organizations product or service? Can the activity be improved? By seeking answer to these questions, mangement can eliminate non value added activities and increase the cost effectiveiness of the activities that do add value.

Hasil (Bahasa Indonesia) 2:

Kegiatan - Berdasarkan Tanggung Jawab Accoutingon
Responsibility Tradisional sistem aaccounting cenderung berfokus pada ukuran kinerja keuangan biaya, pendapatan, laba, untuk subunit dari organisasi. Biaya Centemporary managementsystem, bagaimanapun, fokus kegiatan yang lebih. Biaya yang dalam organisasi dan subunit mereka karena kegiatan. Kegiatan basedcosting sistem ABC, ditambah dengan langkah-langkah non keuangan kinerja operasional untuk setiap kegiatan, memungkinkan manajemen untuk mempekerjakan kegiatan berdasarkan akuntansi pertanggungjawaban. Dalam pendekatan ini, manajemen perhatian diarahkan ot hanya untuk aktivitas inan biaya inccured tetapi juga untuk kegiatan itu sendiri. Apakah kegiatan yang diperlukan? Apakah itu menambah nilai ti organisasi produk atau jasa? Dapat aktivitas ditingkatkan? Dengan mencari jawaban untuk pertanyaan-pertanyaan ini, mangement dapat menghilangkan non nilai kegiatan tambah dan meningkatkan biaya effectiveiness kegiatan yang menambah nilai.