<![CDATA[This study aims to analyze the preparation of the operational cost budget as a planning instrument and evaluate the effectiveness of its control function in the PT Nusa Jaya Mandiri electrical project. A well-planned budget is crucial for contractors to avoid cost overruns and ensure the smooth progress of physical work in the field. This study used a descriptive qualitative approach using a case study method. Data collection was conducted through in-depth interviews with key informants including project managers, finance staff, and field teams, and was supported by a documentary study of the Cost Budget Plan (RAB) and realization reports. The results indicate that the company's operational cost budgeting has functioned quite well as an initial planning tool through systematic projected needs. However, the budget control function has not been fully effective due to cost variances throughout the project. These deviations are primarily caused by external factors in the field, such as material price fluctuations, changes in project design, weather factors, and other technical adjustments.]]>
Copyrights © 2026
