Penerapan Akuntansi Pertanggungjawaban Sebagai Alat Penilaian Kinerja Pada Pusat Biaya Pt Perkebunan Nusantara V Pekanbaru

The purpose of this study was to find out the description of the implementation of the accountability accounting system at PT Perkebunan Nusantara V (Persero) Pekanbaru in its role as a tool for assessing the performance of cost centers. In this writing, descriptive research methods are used. The types of data used are primary data and secondary data. The data collection techniques used are documentation techniques and interview techniques. Data analysis method is descriptive method that is by collecting, processing, and describing the state of the object of research at present based on facts that appear or as they are. The results of this study indicate that, the accountability accounting system implemented in the company has not shown its role as a tool for assessing the performance of cost centers because there are still many shortcomings in accountability accounting. The accountability accounting system as a tool in assessing the performance of the company's cost center has not been implemented properly, this is reflected in the distribution of accountability centers,the classification of account codes that are still the same for each cost center