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Pusat Pertanggungjawaban :

Pusat Pertanggungjawaban :. PUSAT BIAYA. Sifat Pusat Pertanggungjawaban. Menggunakan input Melaksanakan pekerjaan Menghasilkan suatu output Kriteria pengukuran : Efisiensi Efektifitas. Jenis Pusat Pertanggungjawaban. Expense centers Revenue centers Profit centers Investment centers.

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Pusat Pertanggungjawaban :

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  1. Pusat Pertanggungjawaban : PUSAT BIAYA

  2. Sifat Pusat Pertanggungjawaban • Menggunakan input • Melaksanakan pekerjaan • Menghasilkan suatu output Kriteria pengukuran : • Efisiensi • Efektifitas

  3. Jenis Pusat Pertanggungjawaban • Expense centers • Revenue centers • Profit centers • Investment centers

  4. Jenis Pusat Biaya • Engineered expense center • Discretionary expense center Pengendalian : • Penetapan anggaran • Iklim organisasi

  5. Penggolongan Pusat Biaya Kebijakan • Pusat biaya administrasi & umum Sulit dalam mengukur output & tidak ada keselarasan tujuan • Pusat biaya penelitian & pengembangan Tidak dapat dikendalikan secara efektif berdasar periode tahunan • Pusat biaya pemasaran  Order filling cost  Order getting cost

  6. PUSAT PENDAPATAN PT Sukses TerusDivisi AAnggaran PenjualanJanuari 20XX

  7. PT Sukses TerusDivisi A Realisasi Penjualan Januari 20XX

  8. Analisis Selisih Pendapatan 1. Selisih Harga Jual 2. Selisih Kuantitas Penjualan SHJ = KS (HJS – HJA) SKP = HJA (KS – KA)

  9. 3. Selisih Komposisi Penjualan

  10. 4. Selisih kuantitas penjualan final5. Selisih pasar industri6. Selisih pangsa pasar SKPF = HJR (TKS – TKA) SPI = PPP ( PIS – API) SPP = (TKS X HJR) – (PPP X PIS)

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