Subekti, Nitis Nur, Anisa Rachmawati, S.E., M.Acc (2025) ANALISIS EFEKTIVITAS PENGENDALIAN BIAYA OPERASIONAL PADA CV KINARYATAMA RAHARJA TAHUN 2022-2024. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This Final Project Report aims to analyze the effectiveness of operational cost control at CV Kinaryatama Raharja from 2022 to 2024. The operational costs analyzed comprise three main items: general administration costs, marketing costs, and depreciation costs. The analysis method used in this report involves comparing the actual costs with the established budget and utilizing the effectiveness ratio as a measure to assess the effectiveness of operational cost control performance. The effectiveness of operational cost control is a crucial factor in determining a company's success in achieving its goals and generating profits. Based on the measurement results, the level of operational cost effectiveness of CV Kinaryatama Raharja is categorized as very effective in 2022 and 2024, and effective in 2023, with detailed ratios of 116.04%, 96.94%, and 105.09%, respectively. The results of this analysis are expected to serve as the basis for evaluating company policies, particularly in preparing budget plans that are more accurate and aligned with future operational needs.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | Effectiveness, Cost Control, Operational Cost, Effectiveness Ratio. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Bisnis dan Humaniora > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 08 Oct 2025 05:55 |
| Last Modified: | 08 Oct 2025 05:55 |
| URI: | http://eprints.uty.ac.id/id/eprint/19208 |
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