Prosedur Penyusunan Anggaran dan Fungsi Anggaran sebagai Alat Pengendalian pada PT Perkebunan Nusantara IV Medan

Abstract

Perkebunan Nusantara IV is a company engaged in the agro-industry business. PTPN IV operates plantations and processing of oil palm and tea commodities which include area and plant processing, nursery and yielding plant maintenance, processing of commodities into raw materials for various industries, marketing of the commodities produced and other supporting activities. In making the Company's Budget Work Plan (RKAP), especially PT Perkebunan Nusantara IV Medan, it is done once a year. Before the RKAP is published, it must be approved in advance by the Board of Directors and the Finance Department. Therefore, each section manager must collect data that will be included in the RKAP and then collected to the Finance Department. The preparation of the budget is done at the budget meeting. This meeting is chaired by the unit manager and attended by the heads of the relevant departments. If there is fraud in the preparation of the RKAP, sanctions will be given that have been determined by the company office. So that the budget prepared is the result of a mutual agreement and really supported by all the heads of sections in the company. Thus the budget prepared later aims to facilitate the creation of mutually supportive cooperation.