| dc.description.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. | en_US |
