The Role of Responsibility Accounting in Cost Control in Some Sectors: Literature Review

Lina Rosyidah ; Sri Trisnaningsih
International Journal of Economics, Management and... 📅 2024 Vol 2, No 1 🔗 DOI: 10.61132/ijema.v2i1.287
Abstract
This study seeks to examine the role of responsibility accounting in cost control, with a focus on cost centers. Responsibility accounting helps organizations control costs by assigning cost responsibility to each cost center manager. Through this system, costs incurred can be monitored, controlled and reported accurately. This study uses a literature review method from various empirical studies that examine The implementation of responsibility accounting in the responsibility accounting process is underway public and private sectors. The results of this study indicate that the implementation of responsibility accounting is effective in cost centers is able to increase operational efficiency and minimize budget deviations. However, challenges in separating controlled and uncontrolled costs as well as limited organizational structures in some companies are still obstacles to the effectiveness of cost control. This study highlights the importance of cost segregation and active management participation in budgeting to improve cost center performance.
Keywords
Responsibility Accounting; Cost Center; & Cost Control.
How to Cite

Lina Rosyidah & Sri Trisnaningsih (2024). The Role of Responsibility Accounting in Cost Control in Some Sectors: Literature Review. International Journal of Economics, Management and Accounting, 2(1). https://doi.org/10.61132/ijema.v2i1.287

Lina Rosyidah; Sri Trisnaningsih, "The Role of Responsibility Accounting in Cost Control in Some Sectors: Literature Review," International Journal of Economics, Management and Accounting, vol. 2, no. 1, 2024.

Lina Rosyidah; Sri Trisnaningsih. "The Role of Responsibility Accounting in Cost Control in Some Sectors: Literature Review." International Journal of Economics, Management and Accounting, vol. 2, no. 1, 2024.

Lina Rosyidah; Sri Trisnaningsih. "The Role of Responsibility Accounting in Cost Control in Some Sectors: Literature Review." International Journal of Economics, Management and Accounting 2, no. 1 (2024).

Lina Rosyidah & Sri Trisnaningsih (2024) 'The Role of Responsibility Accounting in Cost Control in Some Sectors: Literature Review', International Journal of Economics, Management and Accounting, 2(1). doi: 10.61132/ijema.v2i1.287.

Lina Rosyidah; Sri Trisnaningsih. The Role of Responsibility Accounting in Cost Control in Some Sectors: Literature Review. International Journal of Economics, Management and Accounting. 2024;2(1).

Artikel Terkait

The Effect of Corporate Social Responsibility (CSR) Disclosure and Political Connection on Corporate Tax Avoidance: A Study from Indonesia’s Mining Sector Listed Companies

Kinanti Ranum Falina; Retno Yuni Nur Susilowati

Do Ethical Standards Matter? Evidence on Auditor Behavior and Audit Quality

Yohanes Sri Guntur; Maria Goretti Kentris Indarti; Pancawati Hardiningsih; Jacobus Widiatmoko

Patient Engagement and Self-Efficacy Effects on Quality of Life,the Mediating Role of Accessibility

Aulia Putri Evindra; Kemala Rita; Sandra Dewi

Enhancing Organizational Performance Through Strategic Human Resource Management in Public Sector Organizations

A.M Fadli Mappisabbi; Mursalin Mursalin; Nurasia Natsir

Beyond Intention: How Social-Media Driven Green Marketing Shapes Sustainable Consumer Behavior-A Systematic Literature Review

Febri Sari Siahaan; Ety Nurhayaty; Rury Mulina; Mohamad Rizan

The Impact of Electronic Word-of-Mouth (eWOM) on Consumer Purchase Intention: The Mediating Role of Trust

Chengxuan Wang; Yaqi Zhang
Tren Sitasi Jurnal