ANALISIS ANGGARAN DAN PENGENDALIAN BIAYA TERHADAP PENINGKATAN EFISENSI BIAYA

A company needs a perfect and good planning for preparing a start at the company activites. A good planning need to give a good feed back that could give a trigger for an appearence of a conductive good working atmosphere from the budget. A good company must be able to make a sistematic and infomative budge calculation that help management on controling the costs. This research purpose is to know how a company make their operational budget and to know how a company control every deviantions that happens from practice. The company that the writer studied is PT. Lieyantra Sukses Mandiri. To get to know the role of a budget as a company operational cost control device, the writer is using analysis report form or a simple analysis deviantion that compare between budget and the realization, where the deviantion of a operational budget on budget stations found. But, in this case there’s no increase on the company income so that the company go through a smaller income compare from the last year. The decision that the company make on implementing company activities has a huge effect on the company income even outcome, therefore before making a decision, first the management had to make a good planning. The budget that has been set should be set as expected, because of the lack of control from the management against the realization therefore a deviantion that adverse the company happened.Keywords : Budget analysis, Budget control