Skripsi

ANALISIS ANGGARAN BIAYA OPERASIONAL SEBAGAI ALAT PENGENDALIAN PADA PT. KERETA API INDONESIA (PERSERO) DIVISI REGIONAL III SUMATERA SELATAN TAHUN 2014 – 2016

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Penilaian

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In general, the company's ability to provide high quality services can be done by controlling the operation of the company effectively and efficiently by not ignoring the quality to consumers. In connection with this, then the company's activities more complex. Thus required planning, implementation and good control, namely through the budget. Budget as a management control tool which is a series of stages to ensure that all aspects are implemented by each responsibility center oriented to effective and efficient operation and management. Companies studied in the writing of this thesis is PT. Train(Persero) engaged in the field of land transportation services and is under the auspices of the transportation department. The purpose of this study is to determine the extent to which the role of budget operating costs in supporting the effectiveness of cost control opearsi. The method used by the writer is analytical descriptive method, that is the method used by collecting, compiling and qualifying, analyzing and summarizing the data, so as to give clear enough picture on the object under study. Data obtained through questionnaires, interviews and observations. Based on the results of research and discussion obtained, PT. Kereta Api (Persero) has implemented the operational cost budget adequately this is seen with the existence of procedures and process of budget preparation of the effective operation, the stages to achieve the effectiveness of operating cost control which means the operating cost budget role in supporting the effectiveness of acceptable operating costs . Thus it can be said that the operating cost budget is adequately has a role in supporting the effectiveness of operating cost control

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107000807	T8727	T87272021	Central Library (Referens)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T87272021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2018

Collation

xix, 64 hlm.: Ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

658.154 07

Content Type

Text

Media Type

unmediated

Carrier Type

unspecified

Edition

-

Subject(s)

Akuntansi
Analisis Anggaran, Operasional

Specific Detail Info

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Statement of Responsibility

HALIM

Other version/related

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