PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAI KINERJA (Studi pada PT Alno Agro Utama-Sumindo Palm Oil Mill di Desa SP3 Bengkulu Utara)

The purpose of this study is to investigate the application of responsibility accounting as a performance assement on the PT Alno Agro Utama-Sumindo POM. This is qualitative research with case studied. This study used primary data and secondary data. From interview, observation, and questioners. This research use descriptive analysis method. The respondents in this study consisted of a manager and four supervisor of process division, office, daily worker, and workshop at the PT Alno Agro Utama-Sumindo POM in Bengkulen. The result showed that PT Alno Agro Utama-Sumindo POM Bengkulen has implemented responsibility accounting but it’s not completely. Implementation of responsibility accounting can be seen from the budget of responsibility cost center manager as a performance assement. Performance assement has not been seen in the report summary budget of expenditure of that firm. And than the firm implemented reward system