ANALISIS ANGGARAN BIAYA OPERASIONAL SEBAGAI ALAT PENGENDALIAN PADA PT. KERETA API INDONESIA (PERSERO) DIVISI REGIONAL III SUMATERA SELATAN TAHUN 2014 – 2016

JENY, ROSHA and Fuadah, Luk Luk and Subeki, Ahmad (2018) ANALISIS ANGGARAN BIAYA OPERASIONAL SEBAGAI ALAT PENGENDALIAN PADA PT. KERETA API INDONESIA (PERSERO) DIVISI REGIONAL III SUMATERA SELATAN TAHUN 2014 – 2016. Undergraduate thesis, Sriwijaya University.

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Abstract

In general, the company's ability to provide high quality services can be done by controlling the operation of the company effectively and efficiently by not ignoring the quality to consumers. In connection with this, then the company's activities more complex. Thus required planning, implementation and good control, namely through the budget. Budget as a management control tool which is a series of stages to ensure that all aspects are implemented by each responsibility center oriented to effective and efficient operation and management. Companies studied in the writing of this thesis is PT. Train(Persero) engaged in the field of land transportation services and is under the auspices of the transportation department. The purpose of this study is to determine the extent to which the role of budget operating costs in supporting the effectiveness of cost control opearsi. The method used by the writer is analytical descriptive method, that is the method used by collecting, compiling and qualifying, analyzing and summarizing the data, so as to give clear enough picture on the object under study. Data obtained through questionnaires, interviews and observations. Based on the results of research and discussion obtained, PT. Kereta Api (Persero) has implemented the operational cost budget adequately this is seen with the existence of procedures and process of budget preparation of the effective operation, the stages to achieve the effectiveness of operating cost control which means the operating cost budget role in supporting the effectiveness of acceptable operating costs . Thus it can be said that the operating cost budget is adequately has a role in supporting the effectiveness of operating cost control

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Budget Operational Cost
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD47-47.4 Costs H Social Sciences > HJ Public Finance > HJ2005-2216 Income and expenditure. Budget H Social Sciences > HJ Public Finance > HJ9103-9695 Local finance. Municipal finance Including the revenue, budget, expenditure, etc. of counties, boroughs, communes, municipalities, etc.
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	24 Sep 2019 08:18
Last Modified:	24 Sep 2019 08:18
URI:	http://repository.unsri.ac.id/id/eprint/8727

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