Penulis Utama : Lusi Retno Nugraheni
Penulis Tambahan : -
NIM / NIP :
Tahun : 2005
Judul : Analisis sistem penyusunan anggaran pada Hotel Agas Internasional tahun 2000-2002
Edisi :
Imprint : Surakarta - Fak. Ekonomi - 2005
Kolasi :
Sumber : UNS-Fak. Ekonomi NIM.F1302086
Subyek : ANGGARAN BELANJA PERUSAHAAN
Jenis Dokumen : Skripsi
ISSN :
ISBN :
Abstrak : To carry out planning and controlling, management needs information to run its function. o ne of the most important o n planning and controlling is budgeting. In order to be budgeting obtain its function as a good planning and controlling in addition to coordinating, communicating, motivating and, educating function, then not to be undone from the objective. In order with that, so the writer interested to observe about the analysis of the compling budgeting system. The objective of this mini thesis writin g is to obtain the proportion of compling budgeting in practice which applied and giving some building suggestion o n the structuring budget. The enterprise which been chosen is Agas International Hotel Surakarta, which runs its business in hotel services. In order o n this service has a stict competition with the result that brougt problems for the enterprise able to defend its business and able to reach the enterprise’ s objection. Analysis data comprise structure of the organization, compiling budgeting procedures, compilling budgeting process to find out which parties may concern had been involved and, realization budgeting report whether income revenue budgeting and expense budgeting year 2000 – 2003, to observe budgeting realization. Based o n the observation result which budgrting and realization reports reflect the revenue and expense attainment during year 2000 – 2002, it still leave the difference more from the budget from the year 2000 – 2002 in a row are 64,94 %, 73,39 % and 64,82 %. The realization expense attainment is less than the budget o n year 2000 and year 2001, while o n year 2002 the realization expense attainment is higher than the budget which is 107,59 %. In this case indicates that budget is not able to be a compass for the implementation. The deviation between the reverealization and the the revenue budget from the year 2000-2002 in a row are 15,22 %, 2,00 % and 7,05 %. In this case indicates that it needs an improvement o n the compiling budget able to reach the enterprise’s objective expectation.
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Fakultas : Fak. Ekonomi dan Bisnis