Responsibility Centers:

Revenue and Expense

Centers

Prajna Pramita 145020300111025

Kakung Achmad Sudari 145020300111026
Satria Bagus Wijayana 145020300111029 Kelompok
3
 Implementing strategies made by management

Nature
 Direct &
Causal
Indirect
Relations:
Input &
Output
 Measuring Input

Measureme
nt of Input
& Output Measuring output is harder than measuring input,
thus most companies dont try measure the value.
Efficiency &
Effectivenes
s
Types of
Responsibili
ty Centers
 Output is measured in monetary terms, no formal
Revenue attempt in relating input or output
Typically marketing or sales unit
Centers Can be measured with quota and budgets as well
 Their input can be measured in
monetary terms
Engineered Their output can be measured in
Expense physical terms
The optimum dollar amount of input
Centers required to produce one unit of output
can be determined

Expense Disdirectiona The output can not be

ry Expense measured in monetary
Centers Centers terms

General Budget Preparation

Control Cost Variability
Characteristic
Type of Financial Control
s
 Control
Administrati
ve and Problems
Support
Centers Budget
Preparation
 Control Problems

The R&D Continuum

Research
and
R&D Programs
Developme
nt Centers Annual Budgets

Measurements of Preformance
 Mar
Logis keti
Marketing tic ng
Activi Acti
Centers vitie
ties
s
 Vershire Company adalah perusahaan pengemasan,
yang pada tahun 1996 terdiversifikasi dengan
berbagai divisi besar. Salah satunya yaitu divisi
Aluminium Can, perusahaan produsen kaleng
minuman dari aluminium terbesar di Amerika Serikat.
Dalam menjalankan bisnisnya, pertumbuhan
penjualan divisi Aluminium Can melebihi
Case Study: pertumbuhan penjualan dalam industri tersebut.
Vershire Bahkan, Aluminium Can sampai menyebarkan
pabriknya diluar Amerika Serikat, dimana setiap
Company pabrik melayani kebutuhan konsumen yang berada
dalam area layanannya, juga memproduksi berbagai
ukuran kaleng yang meliputi tempat pembuatan bir
dan botol minuman ringan. Dalam struktur organisasi
Veshire Company, General Manager diberikan kendali
penuh atas bisnis dengan pengecualian:
Pertumbuhan modal dan hubungan tenaga kerja.
 The strenght and the weakness of
Vershire Companys planning and
control system

Discussion
Results: Responsible for profits

Redesigning Management Control

Structure