This study was conducted to evaluate the application of accounting as a measure of achievement of profit center manager at UD. Pearls Rasa. This type of research that is used is qualitative data. The data used are primary and secondary data obtained through interviews, documentation, and observation. Data analysis method used is descriptive analysis.
The results showed Application of accounting at UD. Pearls Rasa less going well. It is manifested in the existence of the terms of the accounting system is still not implemented. Responsibility accounting system as a measure of achievement of profit center manager is not in accordance with the accounting system according to the theory.