Decentralization And Segment Reporting And How To Identify Common Fixed Costs In PT Kalbe Farma TBK Indonesia

Abstract

Purpose of study this are knowing decentralization and segmentation reporting finance at PT Kalbe Farma Tbk. Analyze Anything type Cammon size Fixed Cost found at PT Kalbe Farma Tbk. Research type this is study qualitative descriptive. Data analysis method used in study this is analysis descriptive with tabulation simple. Result of study this is like following: In managing and running the business of PT. Kalbe Farma TBK divided activity work to 3 divisions namely: Distribution based on goods and services produced. Distribution according to geographic lines. Distribution based on type given accountability to division manager. Segmented Reporting used by PT Kalbe Farma in reporting his finances classified Becomes report income and reports cost operation. Cammon fixed costs issued by the company issued by the company where there are 4 types cost permanent that is cost depreciation Rp. 606364.27 million Cost of Labor and Mintence Rp. 570368.76 and fees tax 570368.76.