PERANAN ANGGARAN PROYEK SEBAGAI ALAT PENGENDALIAN BIAYA UNTUK MENINGKATKAN LABA KOTOR PADA PT. YASA PATRIA PERKASA DI JAKARTA?

Inggrid Sulistyawati

Abstract


This Research target is to know project budget compilation process specified by company and also the factor - factor of any kind of influencing it and to know how far existence of an budget as a means of the financial control to increase profit. In conducting assessment to factor. factor of what paid attention to in compiling writer project budget use analysis diskriptif. As for way of to show project budget role as a means of the financial control to increase profit of at company conducted by using gross profit and difference analysis which the result will be used as by a reference for the calculation analyse gross Profit margin; there will be known by the company have succeeded or his management operation not yet and the company yield profit or don?t.
This research representing case study of company PT. Yasa Patria in Jakarta as company moving in contractor service. Hence the writer take title : Project Budget Role As A Means Of the Financial Control To increase Profit of at company " PT. Yasa Patria " Jakarta.
In this research is writer use analysis to factor - factor of any kind of which must be paid attention to in correct project budget compilation and also to know how far the budget compilation execution. At company evaluated from method of cost of good sold of order and to know reached storey; level operation. by company to yield profit. From analysis result which quantitatively, is the following inferential hence :
1.In Hospital development project budget compilation Copy Benediction of Ms. Cengkareng - Jakarta West, unrightious of its management in conducting budget compilation by attributing to factor - factor which influence budget so that will be obtained by an cost estimate which later applicable to operation expense released for his project execution.
2.Service firm of Construction PT. Yasa Patria in Jakarta in effort to finish contract of building-construction project of Hospital Copy Benediction of Ms. Cengkareng - Jakarta West of there are profit yielded by effect of existence of decreasing cost of realization. of equal to 3,59 % from budgeted expense.
3.Company have conducted expense efficiency, this matter is visible from and realization budget difference representing difference favorable, so that profit his management operation and company conducted by PT. Yasa Patria in Jakarta succeed and yield profit as wanted by company.
Suggestion, In determining company project budget increase storey;level better more reckon because in order to between and realisasinya budget isn?t happened by difference variance what to big.

 

Keyword : Peranan Anggaran; Pengendalian Biaya; Laba Kotor

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/28/jiptummpp-gdl-s1-2004-inggridsul-1395-Pendahul-n.pdf


Keywords


Peranan Anggaran; Pengendalian Biaya; Laba Kotor