<![CDATA[Analysis of central responsibility, namely fund, income, profi t, andinvestment centrals were done to assess the performance of companies’ fi nancial(Lakshmi Villa and Saba Villa) which further the fi nancial performance will becompared between both of them. The main issue of this present study is how do the performance and the comparisonof responsibility centrals viewed from fund, income, profi t, and investment centralson Lakshmi Villa and Saba Villa in the area of Seminyak, Badung regency from2009 to 2011. The aim of this present study is to analyze the performance and thecomparison of responsibility central performance viewed from fund, income, profi t,and investment centrals on Lakshmi Villa and Saba Villa. Quantitative analysisconsist of analysis of fund central, analysis of income central, analysis of profi tcentral, and analysis of invest central. The result of study and discussion is conclude that the comparison of analysis ofresponsibility centrals performance between Lakshmi Villa and Saba Villa shownthat the performance of responsibility centrals of Saba Villa is better than LakshmiVilla. It is suggested, therefore, for fund control should be done by looking for thebasics and determining the standard of fund, comparing between the standard fundsto the actual fund, thus resulting the minimization of fund variance.]]>
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