Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi

Analysis Of Operational Cost Budget As A Planning Tool In PTPN III (Persero) KBDSL

Rahmat Daim Harahap (University of North Sumatra)
Novia Ardhya Garini (University of North Sumatra)

Article Info

Publish Date
17 Oct 2023

Abstract

This study aims to determine how to use the operational cost budget as a planning tool at PTPN III(Persero) KBDSL. In this study the authors used a qualitative descriptive method. The results showed that in the preparation of the operational cost budget at PTPN III (Persero) KBDSL already used the Top down and Bottom up method, namely the role of each part in preparing the operational cost budget by involving several staff or employees from various fields by mobilizingtheir abilities. and their respective responsibilities. All operational costs of PTPN III (Persero) KBDSLin 2021, experienced a favorable variance, so that the budget as a planning tool has been very good. This is because the company has followed procedures with central company policies (directors).

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Journal Info
Akuntansi: Jurnal Riset Ilmu Akuntansi
Website

Abbrev

Akuntansi

Publisher

Universitas Sains Dan Teknologi Komputer

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. ...