PROSES PENYUSUNAN ANGGARAN OPERASIOANAL STUDI KASUS PADA UMKM MARCELLO DI KOTA MOJOKERTO

BUDIHARTI, YOLLA (2012) PROSES PENYUSUNAN ANGGARAN OPERASIOANAL STUDI KASUS PADA UMKM MARCELLO DI KOTA MOJOKERTO. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

SMEs Marcello is one special lady slipper manufacturer who is specialized in manufacturing to marketing the product, which was in the craft industry center in the city of shoes and sandals Mojokerto. Small industrial sector (SMEs) received considerable attention from the Government with the provision of protection and all facilities with the aim to develop the industrial sector to become more developed. The goal was the establishment of SMEs own benefit or profit and the size of profits is often a measure of success in management. Planning is the most basic management functions, because it can provide direction and guidance in achieving corporate objectives. One of the tools that can assist the planning, coordination, control is the budget.This study aims to develop the operating budget on SMEs Mojokerto Marcello in the city for the year 2012. The operating budget is a budget that contains the plan of the company's activities both produced and consumed for a certain period. This study is a qualitative descriptive study aimed to describe the situation objectively. The research data was taken by an interview to the owners of SMEs Marcello. Budgeting process in SMEs Marcello uses top-down approach, where the top managers to determine the budget of middle managers. Key words : Preparation of Budget, Budget Operation, Small Medium Enterprise (SMEs)

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.3 - FINANCIAL REPORTS
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 03 Jul 2018 08:14
Last Modified: 03 Jul 2018 08:14
URI: http://eprints.perbanas.ac.id/id/eprint/3225

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