Analisis Akuntansi Pertanggungjawaban Pusat Biaya sebagai Alat Bantu dalam Sistem Pengendalian Manajemen pada Rumah Sakit Umum Pusat H. Adam Malik Medan

Abstract

H. Adam Malik General Hospital Medan is a State Owned Enterprise which is engaged in public health service. This company is a hospital that has implemented accountancy accounting and has divided the cost center of the company into a center of technical costs and cost policy center. This study aims to determine the accountability of cost centers used as a tool of management control systems have been running efficiently. And the type of research conducted by the author is a descriptive study, namely a research method used by collecting data, interpret, and analyze the purpose of providing complete information. In this study the authors use secondary data. And data collection techniques used in this study is the literature and documentation study. Data analysis techniques used by the authors in this study is descriptive analysis of the first analysis collects data and interpret data so that it can provide an overview of the problem under investigation. The results of this study General Hospital H. Adam Malik Medan embrace the pattern of functional organizational structure, so it has not shown the delegation of authority and good responsibility.