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PERANAN ANGGARAN BIAYA OPERASI SEBAGAI ALAT BANTU MANAJEMEN DALAM MENGENDALIKAN BIAYA OPERASI PADA PT. LINGGA HAMPARAN KRIDA

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ABSTRACT ROLE OF COST OPERATING BUDGET AS A TOOL COST CONTROL IN MANAGEMENT OPERATIONS IN PT LINGGA HAMPARAiT KRIDA, JAKARTA Astriana Novitr Siahmn The purpose of this study is to investigate the implementation ofthe budget arranging operating costs, operating cost control and the role of the operating budget as a management tool in controlling operating costs at PT Lingga Hamparan Krida, Jakarta. The research was conducted using descriptive methods, data is collected and processed, arralyzed and finally be concluded. Data was collected by research documentation studies, interviews and literature studies. Based on this research, it is known that the operating budget at PT Lingga Hamparan Krid4 Jakarta fluctuated from time to time. Conrol of tJre company's operating costs in the ye.ar 2008-2012 assessed as a whole is pretty good, with a total efficiency of a fee of 1.0790% in the rooms which means there is a cost saving, while the food and baverage total cost efficiency af 1.0582%, which means there is a savings, this control performal using the operuing budget as a guide. Operating expense budga plays an important role as a management tool in the control of operating costs. It can be seen from the total percentage of effrciency / deviation of i .079fflo tc 1.0582% in the rcoms and food and baverage this means that there is a savings to the tolerance limits set at I Lp./o and l57c efficiency limit can be interpreted as ihe overall operating cost control PT Lingga Hamparan Krida e{ficient. This can be inferred because the deviation is below tolerance limit set by the company, which means the operating budget acts as a management tool in controlling operating cost at PT lingga Hamparan Krida.