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

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