Lestari, Novi, Junaidi Dr., M.Si., Ak., CA. (2021) Analisis Anggaran dan Realisasi Biaya Operasional PDAM Tirta Binangun Kabupaten Kulon Progo Tahun 2018-2020. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This study aims to determine and analyze the budget and realization of operational costs at PDAM Tirta Binangun, Kulon Progo Regency. The analysis used in this study is using analysis of variance, where if the operational cost budget is greater than the realization of the operational cost budget, a favorable difference occurs. Meanwhile, if the operational cost budget is smaller than the actual operational cost budget, there will be an unfavorable difference. The Unfavorable difference is caused because the company is less effective in estimating the amount of operational costs in each description or each item in each year, so that some items of operational costs are not controlled and make the budget much different from its realization. Then the amount of uncontrolled costs can affect the profits obtained by PDAM Tirta Binangun, Kulon Progo Regency.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
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| Uncontrolled Keywords: | Budget and realization, Operational Cost, Variance. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 23 Sep 2021 09:40 |
| Last Modified: | 13 Oct 2021 06:57 |
| URI: | http://eprints.uty.ac.id/id/eprint/8264 |
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