ANALISIS EFISIENSI ANGGARAN BIAYA OPERASIONAL PADA PT. INDOSUBUR SUKSES MAKMUR

Abstract

This study aims to determine and analyze the efficiency of the operational cost budget at PT Indosubur Sukses Makmur. The formulation of the problem under study is the operational cost budget at PT Indosubur Sukses Makmur not yet efficient. The benefits of research are as information material for companies that can be used as input and consideration in steps for planning and preparing operational cost budgets, and as an increase in knowledge for researchers and in order to understand the analysis of operational cost budget efficiency in an organization or agency as well as reference material and study material for further research, especially for operational cost budget efficiency.

            Companies are established to generate profits for their owners, as for one of the ways that companies can maintain their profits is by controlling efficiently the costs incurred in their operational activities.

            The theoretical basis used in this research is Corporate Budgeting. This type of research is quantitative research. The hypothesis in this study It is suspected that the operational cost budget at PT Indosubur Sukses Makmur is not efficient. The analytical tools used in this research are variance analysis and efficiency analysis.

Based on the results of the study, it shows that the efficiency of the operational cost budget at the company PT. Indosubur Sukses Makmur for the period 2020 to 2021 obtained results that are not yet efficient, this is because the amount of cost realization is greater than the planned budget.