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All Journal Formosa Journal of Applied Sciences (FJAS)
Jeanny Vera Astrid Alara
Universitas Sriwijaya
Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

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Analysis of the Application of Responsibility Accounting as a Cost Control Tool and Managerial Performance Appraisal Jeanny Vera Astrid Alara; Rahmalia Dwi Handayani; Vera Sylvia; Alvinabila Rasfan Jani; Asfeni Nurullah
Formosa Journal of Applied Sciences Vol. 4 No. 4 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i4.107

Abstract

Managerial Cost Control and Performance Appraisal has an important role in a company. However, in the current era, cost management has several challenges that make it ineffective. Responsibility Accounting is one of the tools that can improve the efficiency of the company so that the cost center becomes effective. This study uses a Systematic Literature Review (SLR) to examine the application of responsibility accounting as a cost control tool and managerial performance assessment by analyzing 20 articles published between 2020-2024. The results showed that the application of responsibility accounting, which is realized through accountability reports, proved to be a crucial tool in cost control and managerial performance assessment. Therefore, the implementation of Responsibility Accounting in companies is recommended to improve cost center efficiency.
Co-Authors Alvinabila Rasfan Jani Asfeni Nurullah Rahmalia Dwi Handayani Vera Sylvia