VARIAN ANGGARAN DAN REALISASI BIAYA OPERASIONAL: KAJIAN PADA PT PIRANTINUSA ENERGI PERSADA OGAN ILIR

Abstract

The aims of the study were to find out and to analyze the causes of the variance between the budget and its realization. In this study, primary data was used, namely data obtained from interviews and analysis of documents related to the problem, namely reports on the realization of operational costs and operational cost budgets. In collecting the data, interviews and documentation were used in this study. The results of the analysis showed that in compiling the operational cost budget, PT Pirantinusa Energi Persada used the bottom-up method and there were operational cost accounts that had unfavorable variants due to several factors.