EVALUASI PROSES PENYUSUNAN DAN PENGGUNAAN ANGGARAN DI PERKEBUNAN SAWIT (STUDI KASUS PT. XYZ PERIODE ANGGARAN 2012)
| Main Authors: | , Wanda Zulfi Kusuma, , Dr. Hardo Basuki, M.Soc.Sc., CSA. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2014
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/133577/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=74279 |
Daftar Isi:
- Budget is a management tools for planning and controlling organization activity. Effective and efficient budget is a controllable budget but easy to use for supporting organization operation. This study aims for evaluate steps of budgeting process and utilization in PT. XYZ. PT. XYZ is a palm oil company established in 2008. The problem happened when the use of budget excess the norm, on the other hand the target can�t be achieved. Nowadays Threat for plam oil industry is lower price of commodity effected by the global economic condition and over stock of CPO (Crude Palm Oil). Because of this situation, to achieve maximum profit, the company should be able to create lower cost plantation with the highest production level. Evaluation is undertaken through analyst details of budgeting process and utilization. Relevant theories is used for comparing actual against proper. As the conclution, several action should be applied for repairing PT. XYZ budgeting process and utilization.