Analisis Selisih Anggaran Dan Realisasi Sebagai Alat Pengendalian Manajemen Di Bidang Operasional Pada PT Integra Properti Manajemen.

Abstract

Every company aims to obtain maximum profit. Companies can benefit by the planning and controlling the budget In the planning, budgeting can help company management to direct the company activities that must be achieved at a certain time period in the future. In management control, the budget can be used as a basis for control activities. Budget PT Integra Property Management experience deviation difference between the actual result (realization) with a budgeted plan, in which the actual outcome is greater than budgeted. The purpose of this study was to determine the budget process PT Integra Propeti Management, analyzing the causes of a significant difference between the budget with its realization, to evaluate deviations between the budget with its realization, and to recommend solutions that can help PT Integra Property Management for the difference anggaraan with its realization is in border management control. Data used in this study are primary and secondary data. Primary data obtained fi^om direct interviews with parties involved in preparing the company budget. Secondary data of budget and actual budget results for the period 2006- 2009. Data analysis will be done by using analysis of variance (difference) budget and a descriptive analysis and variance investigation. From the results of this study can be seen that the budgeting process in PT Integra Property Management is done by using the method of democracy or the bottom up, that is subordinate who set a budget that will be needed for next year and the directors make decisions about budgets that will be used. From the analysis of variance found that the percentage deviation in the budget unfevorable labor costs PT Integra Property Management in 2006 the most significant, namely tuiton and training amounted to -24 per cent. In 2009 the deviation tuiton and training happen again with the percentage deviation of -35 percent. PCTcentage deviation of favorable labor costs in the budget in 2006 and 2007 the most significant, namely the uniform by 36 percent. Percentage deviations in the budget unfavorable labor costs in 2007 are most significant, namely in meeting and confo'ence of-39 percent. In 2008 the most significant deviations of overtime at - 6 percent. From the results of the investigation the variance by using the normal distribution of deviations probalitas in the year 2006-2009, states that the deviations between budget and realization still be inside the control limits.