Skripsi

EVALUASI PENGGUNA ANGGARAN SEBAGAI ALAT PENGENDALI BIAYA OPERASIONAL PADA PDAM OGAN KOMERING ULU

---

Penilaian

---

PDAM Ogan Komering Ulu is locally-owned enterprises t hal aims t o provide maximal Service for the society bot h i n quality and quantity to fulftll necessary of clean water. The first step to achieve the goal of a business entity is making a budget as a planning instrument. The aim of this study was to determine the preparation of the budget procedure , knowing the factors - faclors that affect the preparation of the budget, and the treatment of the variance between budget and the actual budget. The type of data used in this study is primary and secondary data . The techniques for colecling data used interview and documentalion lechniques. The melhod of data analysis is descriptive and comparative methods. Based on the results of research budgeting procedure using a bottom - up method, factors - factors that affect the preparation of the budget can be divided into two factors that affect the general and special factors affecting , and the treatment of irregularities budget and actual budget is by the mechanism of change budget to the regulator. The post which used up all of the budget, it can be re-propose changes to the budget or take cnvay from another post, with a nole that the budget change is urgent.

---

Availability

Inventory Code	Barcode	Call Number	Location	Status
1407000065	T40503	T405032013	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

-

Call Number

T405032013

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2013

Collation

vii, 69 hlm.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

-

Classification

657.420 7

Content Type

Text

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Ekonomi Akuntansi
Anggaran Biaya Operasional

Specific Detail Info

-

Statement of Responsibility

MI

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment