| Summary: | PT Aneka Tambang Tbk is a state-owned corporation engaging in mining business which
diversified and vertically integrated export-oriented. PT Aneka Tambang Tbk was established in
1968 through merger a few national mining company that produces a single commodity. To
support the funding of ferronickel expansion project, in 1997 the Company offered 35% of its
shares to the public and listed in Indonesia Stock Exchange. In 1999, the Company listed shares
in Australia with the status of exempt foreign entity and in 2002 this status was upgraded to the
ASX listing which has more stringent provisions. As well as mining company, the company had
intense competition, therefore, the company tries to increase efficiency in all aspects, and to
improve internal controls to manage the cost side closely. Implementation responsibility
accounting can encourage companies to achieve these objectives through cost control. Based on
this background, the purpose of this research is to conduct research on the application of
responsibility accounting in achieving cost control.
This study used a qualitative approach. This study also uses literature and interviews with staff
of the finance department at PT Aneka Tambang Tbk to acquire data. Methods of analysis of this
study is to compare the application of responsibility accounting and cost control derived from
case studies.
From the results of research at PT Aneka Tambang Tbk, the company has implemented a
responsibility accounting well enough, this can be known by the existence of some conditions
and characteristics which have been fulfilled. But there are some terms that have not been
implemented by companies such as cost control has not been run properly, this can be seen from
the analysis of the deviation costs that have not been performed.
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