The Role of Responsibility Accounting in Measuring Manager Performance Using the Segment Performance Report Approach at PT Bosowa Berlian Motor Manado

Abstract

Managerial accounting plays an important role in supporting the measurement and evaluation of organizational performance through an accountability accounting system that assesses the work results of each unit according to its responsibilities. One of the main methods is the Segment Performance Report (SPR), which presents detailed information about the performance of each business segment such as divisions, regions, or product lines. This approach allows for a more objective and comprehensive evaluation because it includes revenue, costs, budgets, realizations, and variance analysis, not just sales data. The results of the study state that SPR strengthens the principle of responsibility accounting by assessing managers based on the responsibilities under their control and serves as a tool for strategic performance control and improvement.