EVALUASI BUDGETING DIVISI SATUAN PENGAMANAN PT. GREAT GIANT PINEAPPLE LAMPUNG TENGAH

Abstract

Although the implementation of the accounting records of the budget realization in the office
of Security guards at PT. Great Giant Pineapple (GGP) has been conducted in accordance with
applicable regulations, namely the financial accounting standards. There is a risk that the
implementation of the accounting records of the realization of the budget is not appropriate or follow
the applicable regulations. The method used which is the method of variable costing in the
implementation of the accounting records of the budget realization is a method of determining the
cost of production which only takes into account of only the variable production costs .
Realization of expenditure in the year 2011 and 2012 was in accordance with the provisions
of the financial accounting standardsand have been effective since it was based on operational cost
in the office of security guards at PT. Great Giant Pineapple ( GGP ). Budget variance in 2011 and
2012 has been in accordance with the provisions of financial accounting standards and have been
effective since it was based on the budget amount substracted by the amount of budget realization
that occurred in that year.