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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Sari Retno Setiowati
Prodi Akuntansi Fakultas Ekonomi UNKRIS
Economics, Econometrics & Finance

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ANALISIS VARIAN ANGGARAN SEBAGAI PENGENDALIAN BIAYA PROYEK PADA PT KREASI TIGA PILAR (POSITIVE) STUDI UNTUK PROYEK SONY STORE TAHUN 2014 – 2016 Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA; Sari Retno Setiowati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 1 (2018): JURNAL AKUNTANSI dan BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (780.966 KB) | DOI: 10.35137/jabk.v5i1.183

Abstract

This study tries to analyze the budget difference with the realization of activities at PT Kreasi Tiga Pilar during 2014 until 2016. The activity analyzed is the cost of making Sony Store project in three different places. The difference (variance) of the project cost is calculated from the variance of raw material costs, direct labor costs and overhead costs. The results of the study show that during the year 2014 to 2016 there is still a variance between the budget with the realization of the implementation of activities that are potentially unprofitable for the company.
Co-Authors Hayuningtyas Pramesti Dewi