The research is a descriptive research of Pertamina Domestic Supplying And Marketing Unit IV Depot Cilacap with the tittle ?The Supervision Of The Fixed Activa Cultivation Cost In Pertamina Depot Cilacap?.
The aim is to know the supervision of machine cultivation cost in Pertamina Depot Cilacap. The analysis uses least squares method and difference three analysis. The least squares method is used to separate variable cost and fixed cost, the difference three analysis is used to measure the cost control.
From the research can be known that Pertamina Depot Cilacap does supervision of cultivation cost with orientation the legally calculation opinion by the center pertamina jakarta. The realization of cultivation cost isn?t over of the cultivation cost calculation that has been legalized by center pertamina jakarta. In making calculation, Pertamina Depot Cilacap gets the arrangement planning guidence from center office. The cultivation cost in Pertamina Depot Cilacap is arranged according the last realization, rate fluctuation, and the truth machine condition. Then the calculation opinion is gived to domestic supplying and marketing unit IV Semarang (UPPDN IV Semarang) to be discussed. After it has been agreed, then gived to center pertamina jakarta to be discussed again in order to get arrangement and confirmation. Having been agreed, it is gived back to Pertamina Depot Cilacap through UPPDN IV Semarang. From calculation of difference three analysis gets negative difference of outptut difference analysis. Whereas capacity analysis and efficiency difference analysis show positive difference. If looking at it from all output of the difference three analysis so produced positive difference Rp. 1.834.234. This means that the BOP supervision in Pertamina Depot Cilacap is good enough.


Keyword : pengendalian biaya; anggaran


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pengendalian biaya; anggaran