Fungsi Anggaran sebagai Pengendalian Manajemen terhadap Efisiensi Pusat-pusat Laba
Abstract
Management control system is a process that enables interaction between manager and staff that
involve formal communication and non formal communication. It can endorse the efficiency of profit center. Profit center is a value of efficiency. A Profit center can be efficient among other if it uses the same input but produce more output. Control system can make for profit center with establish a standard that in the form of budget. Comparing between actual and standard (budget) can be result corrective action or feed back caused by positive deviation.
involve formal communication and non formal communication. It can endorse the efficiency of profit center. Profit center is a value of efficiency. A Profit center can be efficient among other if it uses the same input but produce more output. Control system can make for profit center with establish a standard that in the form of budget. Comparing between actual and standard (budget) can be result corrective action or feed back caused by positive deviation.
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