ELFIANA, TRI LISTYA (2013) PERAN ACTIVITY BASED FLEXIBLE BUDGETING DALAM MENUNJANG EFEKTIFITAS PERENCANAAN DAN PENGENDALIAN BIAYA PRODUKSI. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
Budget plays an important role in the planning and control. Planning identify required actions in the achievement of the objectives of the company. While the budget is a quantitative expression of this planning, quantitative expression of this is expressed in the form of physical or financial or in the form of a second. Control is the process of standard-setting, accept the results of the actual performance, and correct action when the actual performance is not as significantly from the planned performance. This research aims to study how the application of the flexible budget-based activities in the planning and control of production costs and how the effectiveness of planning and controlling the cost of PT. Petrokimia Gresik. This research used the qualitative approach with a single case study. Type data that is used as the primary data and secondary data. The analysis is done by evaluating the budget and its realization and the next it to the activity-based budget. The results of this research note that PT. Petrokimia Gresik drafting its budget uses the concept of bottom up. Flexible budget is applied to PT. Petrokimia Gresik based only on equipment thus causing budgets much larger than actual. Preparation of Activity based flexible budget produce a budget with more accurate cost information so as to facilitate the management in evaluating and controlling it. And with flexible budget activity-based planning and control of production costs is becoming more effective. Keywords : Activity, Flexible Budget, Effectiveness
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 658 - GENERAL MANAGEMENT > 658.151 1 - MANAGEMENT ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 20 Jun 2017 04:52 |
| Last Modified: | 20 Jun 2017 05:41 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/1408 |
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