Open AccessANALISIS PERENCANAAN DAN PENGENDALIAN BIAYA OPERASIONAL DALAM RANGKA MENINGKATKAN LABA PADA PT. PRATAMA CITRA BERSINAR
Author(s) -
Sarah Elvira,
Mumu Mohamad Fadjar,
Ade Sudarma
Publication year - 2021
Publication title -
atma jaya accounting research
Language(s) - English
Resource type - Journals
eISSN - 2656-0410
pISSN - 2654-590X
DOI - 10.35129/ajar.v4i01.167
Subject(s) - variable cost , operational costs , business , operations management , earnings , finance , accounting , economics
This research aims to find out the analysis of operational cost planning to increase profits. This research was conducted at PT. Pratama Citra Bersinar. The variable used is the planning of operational costs and profits. The results of this study that have been carried out find that PT. Pratama Citra Bersinar must analyze the operational costs incurred so that there is no difference and in carrying out budget planning and realization as well as possible in accordance with policies and regulations and PT. Pratama Citra Bersinar in setting operational costs see estimates from the directors for direct and indirect expenses, this affects income earnings because the costs incurred exceed the policies set.