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PERANAN PENGANGGARAN BIAYA OPERASI SEBAGAI ALAT BANTU MANAJEMEN BANTU DALAM MENGENDALIKAN BIAYA OPERASI PADA PT. ENERGIER INDONESIA

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Operating cost ktdgeting acttvities is very imprtsnl to the company, because by this actittity can be seen whetler the target set by the company can be reached, so essential to the qistence a control system to prevent the occurrence offraud acts that will hwt the company. This is done because the oryration costs associated with the main income source for the company contirrued survival in the future. The authors do reseorch aims to find out Role of Operating Cost Budgeting As Management Tools For Operation Cost Controlling At PT. Energizer Indonesia. The research method used is descriptive anaffical study, in which the author researched by analzing the problems, the facts, which atms to test the hypothesis or answer the questiotu tlat relate to ament condttion of tlrc object under investigation By using Speorman rank correlation analysis, the results of this study showed that there was a positive correlation between the Operating Costs Budgettng as a management tool in controlling the operation cost, obtained the value 0,9577 for rs. A large larcenlage of the detennination coefrcient is 91,718 o%, with a significance level is 5 %, aplained that the Operating Cost Budgeting ts very strong role as a matngement tool in Opration Costs Co*rolling at PT. Energber Indonesia. Tlu rest, which only 8,282 ?6 is contributed by other factors. From this research, the author gives advice based on the weafuesses founded in the budget prolnses preparing need to increose cooperation and coordination among relded deprtmerxs, concerned tle acctracy of the data, corcider to factors thot inJluence the budgeting arrongements that can produce a better budget. Also good budgeting should also be supported by professional stafi the company must conduct cot tinuous ffainw on the ktdgeting process.