ANALISIS KINERJA PUSAT-PUSAT PERTANGGUNGJAWABAN PADA PT. BALI REKA MAHESA CARGO DI DENPASAR

Abstract

In an effort to assess the company’s ï¬ nancial performance namely liability
centers those are cost centers, revenue centers, proï¬ t centers and investment centers.
The ï¬ nancial assessment is done by comparing the budget with a good realization of
revenues, cost, and proï¬ t before taxes or by using ï¬ nancial ratios without correlating
the income earned by the investments that are used to generate the proï¬ ts as well
as the sales volume achieved by the company. The Appraisals of performance have
not been able to indicate efï¬ cient cost, how much earned income without having to
pay attention the cost, how much the ability to generate proï¬ ts when compared with
the sales volume and how much the ability to generate proï¬ ts when compared with
the asset being used. How was the accountability centers performance observed
based on the cost centers, revenue centers, proï¬ t centers and investment centers at
PT. Reka Mahesa Cargo Bali in Denpasar from 2008 to 2010, which is analyzed
by quantitative analysis; furthermore, analysis is used in this research consisted
of: cost centers analysis, revenue centers analysis, proï¬ t centers analysis include
Gross Proï¬ t Margin, Operating Proï¬ t Margin and Net Proï¬ t Margin, as well as
investment center analysis that is Return on Investment, Residual Income and Return
on Equity. Based on the study and discussion result obtained the conclusion that the
cost centers performance at PT. Reka Mahesa Cargo Bali in Denpasar from 2008
to 2010 is not efï¬ cient. Revenue centers performance from 2008 to 2010 showed a
favorable outcome. The results of the proï¬ t centers analysis based on Gross Proï¬ t
Margin, Operating Proï¬ t Margin and Net Proï¬ t Margin is known the performance
of PT. Reka Mahesa Cargo Bali in Denpasar from 2008 to 2010 showed a favorable
outcome. The results of the center investment analysis based on the Return on
Investment, Residual Income, and Return on Equity is known the performance of
PT. Reka Mahesa Cargo Bali in Denpasar from 2008 to 2010 showed a favorable
outcome. It is recommended to control the business cost in an effort to improve the
efï¬ ciency in which economic resources can be used effectively, so that there is no
waste of costs; as a result, the proï¬ ts obtained would be more optimal.