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All Journal Riset Ilmu Manajemen Bisnis dan Akuntansi
Fuja Mastiara
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peran Anggaran dalam Mengambil Keputusan Manajerial di Perusahaan Muammar Khaddafi; Fuja Mastiara; Nadia Agustina; Hidayanti Hidayanti; Halimah Halimah
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 4 (2024): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i4.1365

Abstract

The budget is an important tool in the managerial decision making process. As a structured financial guide, budgets help managers plan, coordinate and control company resources. Through budget preparation, managers can determine cost requirements, allocate resources effectively, and set financial targets that support the achievement of organizational goals. Additionally, budgets serve as performance evaluation tools, allowing managers to compare actual results with projections, identify deviations, and take necessary corrective actions. Using the right budget also helps management reduce health risks, increase operational efficiency, and ensure that strategic decisions are based on measurable and accountable information. Thus, the budget plays a crucial role in supporting a more rational and focused decision-making process.
Co-Authors Halimah Halimah Hidayanti Hidayanti Muammar Khaddafi Nadia Agustina