AJAR : Atma Jaya Accounting Research
Vol 4 No 01 (2021): Atma Jaya Accounting Research (AJAR)

ANALISIS PERENCANAAN DAN PENGENDALIAN BIAYA OPERASIONAL DALAM RANGKA MENINGKATKAN LABA PADA PT. PRATAMA CITRA BERSINAR

Sarah Elvira (UNIVERSITAS MUHAMMADIYAH SUKABUMI)
Mumu M Fadjar (UNIVERSITAS MUHAMMADIYAH SUKABUMI)
Ade Sudarma (UNIVERSITAS MUHAMMADIYAH SUKABUMI)



Article Info

Publish Date
06 Feb 2021

Abstract

This research aims to find out the analysis of operational cost planning to increase profits. This research was conducted at PT. Pratama Citra Bersinar. The variable used is the planning of operational costs and profits. The results of this study that have been carried out find that PT. Pratama Citra Bersinar must analyze the operational costs incurred so that there is no difference and in carrying out budget planning and realization as well as possible in accordance with policies and regulations and PT. Pratama Citra Bersinar in setting operational costs see estimates from the directors for direct and indirect expenses, this affects income earnings because the costs incurred exceed the policies set.

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Journal Info

Abbrev

AJAR

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Atma Jaya Accounting Research ( AJAR ) jurnal peer-reviewed yang diterbitkan oleh Magister Akuntansi Universitas Atma Jaya Makassar dua kali setahun ( Februari dan Agustus). AJAR bertujuan mempublikasikan artikel di bidang akuntansi dan keuangan. ...