Analysis of the Application of Responsibility Accounting as a Cost Control Tool and Managerial Performance Appraisal

Jeanny Vera Astrid Alara (Universitas Sriwijaya)
Rahmalia Dwi Handayani (Universitas Sriwijaya)
Vera Sylvia (Universitas Sriwijaya)
Alvinabila Rasfan Jani (Universitas Sriwijaya)
Asfeni Nurullah (Universitas Sriwijaya)

Formosa Journal of Applied Sciences (FJAS)
Vol. 4 No. 4 (2025): April 2025

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.