Analisis Manajemen Dalam Proses Perencanaan Anggaran Pada Kantor Wilayah PT. Pegadaian (PERSERO) Cabang Palopo
DOI:
https://doi.org/10.59945/jpnm.v1i4.67Abstract
Management policy cost budgets focus on revenue and costs, with an emphasis on budgeting. The first step to ensure that the budget prepared does not experience significant deviations from the actual situation is to conduct a careful analysis. This study was conducted at PT Pegadaian (Persero) Palopo Office to find out whether the cost budget can help control management in the office. The author found a problem in cost budgeting because there is a difference (variation) between the budget and the results, which is represented by a favorable (positive) difference or a negative (negative) difference. The results showed that the role of the cost budget in the management control function at the Regional Office of PT Pegadaian (Persero) Palopo Branch was not optimal because there were still favorable and unfavorable deviations.
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