Analisis Anggaran Material Sebagai Alat Pengawasan Biaya Material Proyek Pada Pt. Manunggal Rezeki Pratama.

Abstract

Budgeting in a company is very essential. Because in a fact budgeting is very important to get a tender. Budgeting in the construction development especially material budgeting is certain and cost estimate more accurate need by a project of Additional of Piping Accessories in Relation to ABF Revamving at A2-Baking Plant. A budgeting arranged as ussual have a different between budgeting report and actual report. And the different always make a favorable variance or unfavorable variance. A budgeting arranged can’t give a good result without a good controller too. In a constraction project the controller consist of material controller.The first goal of research organizer to PT. Manunggal Rezeki Pratama to know more about how to arrange a material budgeting and controlling organize for material cost. Technic method of collecting data use in research is documentation, interview, and reference. From the result of research we can conclude that material budget at company has been arranged based on estimate standart cost in a market. In general condition, material cost budgeting as a material controller to construction development include are material (fisic) controller and accountancy controlle