OPERATIONAL COST BUDGET ANALYSIS AS A SUPERVISORY TOOL AT PT. PARBEN. S MEDAN

Abstract

The purpose of this study is to see the importance of operating cost budgets in achieving company goals, and to know whether or not the company is just making a budget without creating a long-term working program of the company and knowing whether the operating expense budget has functioned properly as a surveillance tool. The method used in this study is the case method, namely research conducted to obtain facts and find factual information, this is done by looking at data - data so as to easily solve the problems encountered. The results of the research obtained that the procedure of preparing the operational cost budget is carried out by the company's leadership along with the related parts together in preparing the annual budget. The budget evaluated at the end of the year is an oversight of operational costs carried out by the company's management. But in its implementation is still considered less good because management supervision has not been done optimally. This can be proven by the existence of irregularities in administrative and general costs and sales costs that still experience losses