Analisis Penentuan Cost Center sebagai Dasar Penyusunan Master Budget dalam Pengukuran Kinerja Manajemen pada PT Daya Sumber Makmur di Pontianak

Abstract

The purpose of this research is (a) to know the importance of determination of cost center as base for compilation of master budget in measurement of management’s performance at PT Daya Sumber Makmur in Pontianak, ( b) to know determination process of cost center as base compilation of master budget in measurement of management’s performance at PT Daya Sumber Makmur in Pontianak. The techniques of data collection is through interview with PT Daya Sumber Makmur’s employees and management, case study, and the study of cost center list and master budget. The method of data analysis used is descriptive method by collecting, processing, and describing object of research based on actual facts as they are. The result of research indicates that stipulating of cost center will become the basis for the management in compiling master budget to be applied in company operational activity so that expense efficiency is reached, management performance can be measured relevantly, and facilitate management to take decision. Compilation process of master budget starts with determination of cost center, compilation of budget holder, compilation of budget identification, and the last is the arrangement of master budget which can measure the management’s performance relevantly.

Keywords: cost center, master budget, performance management