Analisis Anggaran Bahan Baku sebagai Alat Pengendalian Biaya Produksi pada Perusahaan Manufaktur

Naurah Ramadhani Siregar (Universitas Negeri Medan)
Leoni Geraldin Br Simamora (Universitas Negeri Medan)
Jese Marvel Lumban Tobing (Universitas Negeri Medan)

Jurnal Ilmu Ekonomi dan Bisnis
Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis

This research aims to analyze the role of the raw material budget as a means of controlling production costs in manufacturing companies by using the literature study method. The research results show that the raw material budget serves as a planning and control tool that helps companies in managing the needs and use of raw materials efficiently. Comparison between budget and realization allows companies to identify deviations that are influenced by internal and external factors. Good budget implementation, including the use of flexible budgets and appropriate control systems, can increase efficiency and reduce waste. However, the effectiveness still depends on the accuracy of its preparation and implementation.