ANALISIS ANGGARAN BIAYA PRODUKSI SEBAGAI ALAT PERENCANAAN DAN PENGAWASAN PADA PT. CERENTI SUBUR II DESA SUNGAISORIK KECAMATAN KUANTAN HILIR KABUPATEN KUANTAN SINGINGI

Abstract

This study is a Qualitative Descriptive study that aims to Budget Production Costs as a Planning and Supervision Tool at PT. Cerenti Subur II, Sungai Sorik Village, Kuantan Hilir Seberang District, Kuantan Singingi Regency. The data sources used in this study are secondary and primary data obtained because there are intermediaries, namely interviews with the Head of Administration and budget cost report data from PT. Cerenti Subur II, Sungai Sorik Village in 2024 and the documentation needed to support the research data. The results of this study conclude that in the planning of the budget preparation of PT. Cerenti Subur II, Sungai Sorik Village, has implemented a bottom-up system, namely the company includes all parts from the lowest to the highest to provide proposals, ideas, and suggestions regarding the budget for the next period. The production cost budget at PT. Cerenti Subur II, Sungai Sorik Village in 2024 has fully played a role as a planning and supervision tool for the production cost budget because there are differences that exceed the established standards, both favorable differences. And the realization issued does not exceed the predetermined budget. Where Realization is smaller than budgeted.