Sistem
Pengendalian
Manajemen
PUSAT LABA
Introduction
1. Elmanda Cinthia Dewi Arinia – 202011330026
2. Vira sthefany – 202011330037
3. Aurora Zabrina Putri W. – 202011330021
4. Annisa Agushariyanti – 202011330022
5. Rizkianti Putri Ayunani – 202011330024
6. Efod Wahyu Estuningsih - 202011330034
Pusat laba merupakan pusat pertanggung jawaban
Definisi dimana kinerja finansialnya diukur dalam ruang
lingkup laba, yaitu selisih antara pendapatan dan
Pusat Laba pengeluaran. Keberadaan suatu pusat laba akan
relevan ketika perencanaan dan pengendalian laba
mengaku kepada pengukuran unit masukan dan
keluaran dari pusat laba yang bersangkutan.
Langkah utama dalam membuat pusat laba adalah
menentukan titik terendah dalam organisasi
dimana kedua kondisi diatas terpenuhi.
Keputusan operasional dapat dilakukan lebih cepat.
Benefit • Kualitas keputusan cenderung lebih baik.
• Manajemen kantor pusat bebas dari urusan operasional
rutin.
• Kesadaran laba (Profit Consciousness) lebih meningkat
pada manajer pusat laba.
• Pengukuran prestasi pusat laba lebih luas.
• Manajer pusat laba lebih bebas berkreasi.
• Dapat difungsikan sebagai pusat atau sarana pelatihan
yang handal.
• Memudahkan kantor pusat untuk memperoleh informasi
profitabilitas.
• Untuk meningkatkan kinerja bersaing karena outputnya
siap pakai atau jelas.
Unit Bisnis Sebagai
Pusat Laba
Sebagian besar unit bisnis dibuat sebagai pusat laba
karena manajer yang bertanggung jawab atas unit
tersebut biasanya mengontrol pengembangan produk,
manufaktur, dan sumber daya pemasaran. Para manajer
ini berada dalam posisi untuk mempengaruhi
pendapatan dan biaya dan dengan demikian dapat
dimintai pertanggungjawaban atas “garis bawah”:
THANK YOU
Contents of this template
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14 15 16 17 18 19 20
Venus
21 22 23 24 25 26 27
Venus is the second
planet from the Sun 28 29 30 31
Weekly calendar
Hour Mon Tue Wed Thu Fri Sat Sun
10:00 You can write your activities here 16:00 You can write your activities here
11:00 You can write your activities here 17:00 You can write your activities here
12:00 You can write your activities here 18:00 You can write your activities here
13:00 You can write your activities here 19:00 You can write your activities here
14:00 You can write your activities here 20:00 You can write your activities here
Monday
After school activities
Activities Mon Tue Wed Thu Fri
Soccer
Basketball
Music
Swimming
Art
Remember to
–Someone Famous
Notes
Venus Jupiter
Venus is the second It’s the biggest planet in
planet from the Sun the Solar System
Mars Saturn
Despite being red, Mars Saturn is a gas giant and
is a cold place has several rings
Schedule
Mo
Time Tue Wed Thu Fri
n Venus
10:00 Venus is the second
planet from the Sun
12:00
14:00
16:00
Mars
Despite being red, Mars
18:00 is a cold place
20:00
Awesome
words
Special classes of the week
Wednesday Saturday
Jupiter is the biggest Mars is actually a
planet very cold place
Monday Friday
Mercury is the Neptune is very far
smallest planet from the Sun
Reminders
Mars
Despite being red, Mars
is a cold place
Jupiter
It’s the biggest planet in
the Solar System
>
Goals 03
You can enter a subtitle here if
you need it
A picture is worth a
thousand words
Goal tracker
Goal M T W T F S S
60%
Of the day for homework
40%
Of the day for playtime
Piggy bank tracker
Venus
$97 Venus is the second
planet from the Sun
Mars
$30 Despite being red, Mars
is a cold place
Jupiter
$55 It’s the biggest planet in
the Solar System
Follow the link in the graph to modify its data and then paste the new
one here. For more info, click here
Contacts
333,000
386,00km The Sun’s mass compared to Earth’s
Distance from Earth to the Moon
Best day of the year
Images reveal large amounts of data, so
remember: use an image instead of a long text.
Your audience will appreciate it
Road trip plan
Venus
Venus is the second
planet from the Sun
Thanks!
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