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PERANAN ANGGARAN BIAYA OPERASIONAL DALAM MENUNJANG PENGENDALIAN EFEKTIVITAS BIAYA OPERASIONAL PADA PT. BORNEO EDO INTERNATIONAL AGRO

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In general the purpose of the company is to ma-ximize profits and minimize costs. With respect to the purpose of the company require a tool to control cost in the company in order to be effective and cost eflicient. Budget is one instrument to control costs in the company . The purpose of this research is to investigate the implementation of the budget ananging operational costs, contrcl the effectiveness of the operational costs and the role of operational costs budget in supporting the effectiveness of control operational cost in PT. Bomeo Edo Intemational Agro. Research methodology that is used is descriptive method, with data collection techniques through the questionnaire, inten'iew, corporate documents and research literature available, furthermore, the data were processed and analyzed using pearson product moment conelation, the significance test, and coefficient of detennination. The effectiveness operational cost in year 2011 is rneffective,2072 is effective, and in 2013 less effective. The results of research shorv that the operational costs budget of its role in supporting the cost effectiveness control operational. It can be seen based on stitistical analysis used correlarioll pearson prodt'ct moment obtained r:0724 which showed that the relationship between operational budget with control of the cost effectiveness is a strength and positive .Of the hypothesis that is done showed tbnrated varue ) Lnt*r ."6. which ate ( 2,569 > 1 ,943 ) This suggests that Hq rejected. The contribution given operational budget in order to support control operational ofthe cost effectiveness is 52,4 Vo, while the rest of 47.6 % influenced by other factorc outside ofthis research.