EVALUASI PENERAPAN ANGGARAN PENDAPATAN DAN BEBAN DALAM MENCAPAI TUJUAN PERUSAHAAN STUDI KASUS PADA PT. SEMEN BATURAJA (PERSERO) PALEMBANG
Daftar Isi:
- This Research is done to know how level of efficiency and effectiveness of applying of revenue plan and expense in PT Semen Baturaja ( Persero) Palembang. As for data used in analysing and evaluating existing problems in this research is primary data such as budget data which is obtained by writer at PT Semen/ Baturaja ( Persero) Palembang. Result of this research indicate that during year 2004-2007 revenue and expense budget at company have walked enough effective and efficient except for the expense of promotion and lit bang which is deviation ( negative varians) it is because this expense is unpredictable. Therefore, expected the company to conduct action corectional for the repair of budget and do the follow-up to assess the efficiency and budget effectiveness in the future