Analisa Perbandingan Anggaran Tradisional Dengan Activity Based Budgeting Untuk Koordinasi Aktivitas Pada Ud. Bahtera Di Surabaya
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Institusion
Universitas Katolik Darma Cendika
Author
Chrestella, Cindy Novelia
Subject
HF5601 Accounting
Datestamp
2021-12-09 02:34:56
Abstract :
The company is expected to draw up a plan or budget of the company's activities for the future. The goal is that the budget prepared can be used as a real picture and to minimize deviations. Many manufacturing companies are still implementing the budget calculation with traditional mtode, so often there is difference in the budget with the realization that happen. It's that attract researchers to examine and make calculations by Activity Based Budgeting for the coordination of activities at UD. Bahtera in Surabaya, which is a company engaged in manufacturing in producing various kinds of farm implements. This study used descriptive qualitative method. This research can be concluded that the activity-based budgeting approach can be used to emphasize cost reduction through the elimination of useless activity and to improve the efficiency of the necessary activities. The results showed that by applying Activity Based Budgeting, UD. Bahtera can minimize the difference between the budget that often occur. It is expected that the company's management to record every activity that occurs in the company to be coordinated.
The company is expected to draw up a plan or budget of the company's activities for the future. The goal is that the budget prepared can be used as a real picture and to minimize deviations. Many manufacturing companies are still implementing the budget calculation with traditional mtode, so often there is difference in the budget with the realization that happen. It's that attract researchers to examine and make calculations by Activity Based Budgeting for the coordination of activities at UD. Bahtera in Surabaya, which is a company engaged in manufacturing in producing various kinds of farm implements. This study used descriptive qualitative method. This research can be concluded that the activity-based budgeting approach can be used to emphasize cost reduction through the elimination of useless activity and to improve the efficiency of the necessary activities. The results showed that by applying Activity Based Budgeting, UD. Bahtera can minimize the difference between the budget that often occur. It is expected that the company's management to record every activity that occurs in the company to be coordinated.
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