This study aims to determine the effect of responsibility accounting on corporate performance. This research is a causal research with quantitative descriptive approach with the object of research on organizational structure, reporting, budget and corporate control on the performance of manufacturing companies in Bekesy, West Java. The research data is primary data obtained directly through the research questionnaire distributed to the research respondents. The variable of this study consists of independent variables consisting of four variables namely organizational structure, budget, control and reporting. For the dependent variable is company performance. Data analysis used is Structural Equation Model (SEM) with Partial Least Squares (PLS) approach. The results of this study indicate that the Budget and Control positive effect on company performance.