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Scirj Volume XII, Issue V, May 2024 Edition
ISSN: 2201-2796

ANALYSIS OF BUDGET EFFECTIVENESS AND REALIZATION OF OPERATIONAL COSTS AS A COST CONTROL TOOL AT PT. RST MANADO

Roslina H.S.D. Limpeleh, Farida I.S. Wakidin, Selvie J. Nangoy, Johana M. Ratag, Elisabeth D. Malonda, Anneke M. Kaunang, Decire D. Wagiu

Abstract: The aim of this research is to analyze the effectiveness of the budget and the realization of operational costs as a control tool at PT. RST Manado. The research method used is descriptive qualitative, where this research aims to understand and explain phenomena in depth, explore the meaning and interpretation of the data obtained, and describe the characteristics of a situation or event. The data sources obtained from this research are: Primary and Secondary Data. Data collection techniques, observation, interviews and literature study. The data analysis technique used in this research is qualitative descriptive analysis. Data analysis used in this research uses Variance Analysis. Variance analysis is used to compare the plans set with the results achieved. Cost control can be responsible for controlling the use of operational costs for each department/outlet and the company always strives to evaluate deviations that occur, both profitable deviations and unprofitable deviations. The level of effectiveness of planning and cost control can be said to be effective.

Reference this Paper: ANALYSIS OF BUDGET EFFECTIVENESS AND REALIZATION OF OPERATIONAL COSTS AS A COST CONTROL TOOL AT PT. RST MANADO by Roslina H.S.D. Limpeleh, Farida I.S. Wakidin, Selvie J. Nangoy, Johana M. Ratag, Elisabeth D. Malonda, Anneke M. Kaunang, Decire D. Wagiu published at: "Scientific Research Journal (Scirj), Volume XII, Issue V, May 2024 Edition, Page 6-14 ".

Search Terms: Effectiveness, Budget, Realization, Costs, Operations

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