Penyusunan Anggaran sebagai Alat Pengendalian Manajemen kasus PT Pupuk Kalimantan Timur
| Main Authors: | , Ahmad Muhadi, S.E, , Ibu Prof. Dr. Sukmawati Sukamulja, MM. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2012
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/98204/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=52087 |
Daftar Isi:
- The process control of management is designed to ensure routine tasks carried by all members of the organization which can help to achieve organizational objectives. Control is needed to fit the corporate goals. Achieving common goals requires strategic planning for all managers and employees. Corporate objectives planning will need process control of management which includes policies, general guidelines, and programs of activities. Budgeting is one of the main activities in the management control system and is the most detailed in the strategic planning of the company programs. A budget is a very important tool in planning and controlling the company. It includes the quantitative measurement translated into physical and financial units periodically. Pupuk Kaltim faces budgeting problem especially in controlling the number of departments and the Marketing Representative Offices which operate across the states. For this reason, the role of the budgeting for management control is absolutely necessary to achieve optimal, economical, and efficient operation. In the company budgeting process, Pupuk Kaltim formulates variety of programs which specified in the unit of department. Its implementation will be authorized to the managers of cost responsibility center and revenues/profit center. Budget is planned, formulated, and implemented not only by top management, but also all levels of leaders and subordinates. The budgeting process is a negotiating tool between top managers and subordinates to determine what should be done. Control is accomplished by comparing the deviation between the planning and the implementation, which requires accountability for the deviation. Analysis carried out by processing the data relevant to the budgeting process of Pupuk Kaltim and compared it to relevant theories. Pupuk Kaltim owned a good budgeting process control, started with planning, coordinating, and controlling the budget execution. The execution of budgeting is carried out by participatory manner and commitment among top management with their subordinates to achieve budget targets. The managers prepare the strategy in form of a work programs to achieve those targets. Some improvements are necessary to achieve effective and efficient control process. Pupuk Kaltim needs more practical, rapid and precise budgeting system that can handle multiple business units, departments, and Marketing Representative Offices which operate across the states.