Text

PERAN ANGGARAN FLEKSIBEL BERDASARKAN AKTIVITAS SEBAGAI ALAT BANTU MANAJEMEN DALAM PERENCANAAN DAN PENGENDALIAN BIAYA PRODUKSI PADA PT.PERTANI PERSERO UPB JOMBANG

---

The purpose of this research is to give description of usage/advantage of flexible budget in the potential planning
and cost controlling production. One of the phenomena occurs at PT Pertani Persero UPB Jombang. PT Pertani
Persero UPB Jombang has implemented conventional approach in statics budget in which the statics budget
depends on the determined capacity level. Statics budget is not quite useful in the preparation of performance
report. A solution is required in order to fix the performance report by using activity based flexible budget.
Activity based flexible budget is a kind of budgeting which is designed to create some cost levels in the range
which can be compared to the cost which actually occurs.

Keywords: static budget, flexible budget, activity, production cost, planning and controlling.

---

Ketersediaan

Tidak ada salinan data

Informasi Detil

Judul Seri

-

No. Panggil

AMA-142210

Penerbit

: ., 2014

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

AMA-142210

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subyek

-

Info Detil Spesifik

-

Pernyataan Tanggungjawab

-

Versi lain/terkait

Lampiran Berkas

Komentar

---

You must be logged in to post a comment