Department of Accounting, 2004

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PERENCANAAN DAN PENGENDALIAN BIAYA OPERASIONAL UNTUK MENINGKATKAN KINERJA PERUSAHAAN (STUDI KASUS PADA PO ?DALI MAS? BOJONEGORO

Naning Anik S

Abstract


This research is acase study on a transportation service company of ?PO Dalimas? entitled ?The Planning and Control of Operational Budget to Increase the Company Performance (Case Study on PO Dalimas of Company)?.
The objective of the research is to know how far the planning and control of operational budget that the company has done is procedural analysis and arranging operational budget. Furthermore, we use analysis of variance and analysis of operational expense to know if the planning and control of operational budget that can increase the company performance.
The finding result of the research is that the company can use constantly 15% of budget percentage that was used uncreasonable in 2001 and 2002 in arranging operational budget. The acccounting result of variance analysis in 2001 gave profit of 10,46%, and in 2002 also gave profit of 14,28%. On the contrary, there was decrease of operational budget total ratio to income ratio from 2001 to 2002, that was from 3,87% to 1,76% in accounting of operational expenditure analysis.
According to the summary above, the observer implies that the company had better use proportional percentage based on the need level in every budget element.

 

Keyword : PENGENDALIAN BIAYA; KINERJA PERUSAHAAN

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/33/jiptummpp-gdl-s1-2004-naninganik-1645-Pendahul-n.pdf



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