Penerapan Akuntansi Pertanggungjawaban PusatBiaya dalam Peningkatan Laba pada Yayasan Rumah Sakit Harapan Pematangsiantar.

The main aim of each company is to get profit, and also same with HarapanHospital Foundation which is located at Pematangsiantar, beside of health service, profitincrement is also become important. To achieve that aim, responsibility cost centreaccounting was assembled, exactly assembled from 2006.This research is done to toknow what is the impact of responsibility cost centre accounting assembling in profitincrement.This research is descriptive, the data that is used is primary and secundary data.That data achieved by observation and interview, and the data analyzed by descriptivemethod.The research of the responsibility cost centre accounting in profit increment atHarapan Hospital Foundation refers to cost budget that is arranged by each manager ofmedical technics and financial and administration. The result of the research can beconcluded as : (i) The influences of the responsibility cost centre accounting at HarapanHospital Foundation generally is good, this can be seen from the profit increment from2006 since the assembled of responsibility cost centre accounting to 2007. The incrementis Rp 49.737.462. (ii) By the assembling of the responsibility cost centre accounting, thehospital’s management can be more detail in running the policy of medicine using in thehospital pharmacy, so that the cycle of medicine use are better, and the amount ofmedicine statute-barred can be lessen, and the income from the medical accommodationuse is increase.