Penyusunan Anggaran Discretionary Expenses pada PT Anshun Joyful T & T

Irsutami Irsutami (Politeknik Negeri Batam, Program Studi Akuntansi)
Printasani Debby Wulan (Politeknik Negeri Batam, Program Studi Akuntansi)

JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS
Vol 2 No 2 (2014): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2014

The final research was conducted at PT Anshun Joyful T & T Batam (PT AJTT). The problem faced by the PT AJTT is how budgeting discretionary expenses, for the purposes set out is to develop a budget that is discretionary. Data collection techniques used were interviews and observation data were analyzed descriptively. Conclusions from this research that the drafting of the discretionary budget that PT AJTT that can be used to control discretionary costs.