<![CDATA[This study aims to analyze the differences between the Budget Plan (BP) and the Implementation Budget Plan (IBP) as tools for cost planning and control in the structural works of the Semarang City Integrated Business Service Center Project. A quantitative descriptive method with a case study approach was employed, utilizing primary data from structured interviews with project management personnel and secondary data from contract documents, BP, IBP, and cost realization reports. The analysis applied variance analysis, decomposing variances into price/rate and quantity/efficiency components for labor, materials, equipment, and occupational health and safety (OHS) implementation. Results reveal that all cost components experienced favorable variances, yielding total savings of IDR 736,962,950 or 13.86% of the total budget, including 11% Value Added Tax. The largest savings were derived from material purchase price efficiency and negotiated labor rates, while unfavorable variances were mainly due to excess material and equipment usage caused by specification changes, design adjustments, and on-site technical factors. These findings highlight that price control strategies, such as supplier selection, optimal work scheduling, market price monitoring, and strict resource-use supervision, can effectively reduce waste without disrupting project execution. The study is limited to a single project within the structural works scope, thus its results may not be generalizable to all construction projects. Future research is recommended to integrate cost, time, and quality analysis for more comprehensive control strategies]]>
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