Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi

PENYUSUNAN ANGGARAN PERUSAHAAN SEBAGAI ALAT MANAJEMEN DALAM PENCAPAIAN TUJUAN

., Fadjar Harimurti (Unknown)



Article Info

Publish Date
11 Aug 2012

Abstract

Abstract Management of company do not far differ from management project meant to give guarantee attainment of print blue about long-range program, which include market compartment, production technology and product, officer, finance, company image, management information system, cultural of company with expense is matching with the one which budgeted previously. Process compilation of budget represent compilation process plan short-range, what is in company orient profit, election of plan based to the activity plan impact to profit. Therefore very often process compilation of budget very often conceived of by compilation plan planning profit short-run. To enable top management conduct election of activity plan affecting to do well by profit, management use technique analyze profit and cost-volume. The analysis and this profit, differential accounting information enable management to conduct election various activity alternative to be mentioned in budget. After activity plan selected to reach budget target, manager which share to execute the activity plan need resource, to enabling it reach budget target. Keywords: budget participation, compilation planning long-run profit, budget target

Copyrights © 2008






Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...