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All Journal Jurnal Widya Manajemen & Akuntansi
Martono, C.
Fakutas Ekonomi Unika Widya Mandala Surabaya
Economics, Econometrics & Finance

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Fungsi Anggaran sebagai Pengendalian Manajemen terhadap Efisiensi Pusat-pusat Laba Martono, C.
Jurnal Widya Manajemen & Akuntansi Vol 2, No 3 (2002)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Management control system is a process that enables interaction between manager and staff that involve formal communication and non formal communication. It can endorse the efficiency of profit center. Profit center is a value of efficiency. A Profit center can be efficient among other if it uses the same input but produce more output. Control system can make for profit center with establish a standard that in the form of budget. Comparing between actual and standard (budget) can be result corrective action or feed back caused by positive deviation.
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