Anggaran Biaya Sebagai Alat Pengendalian Manajemen Pada PT Asuransi Jiwasraya (Persero) Bogor

Abstract

One way to define the company's goals is to create a plan, one that cost planning is essential in
the operation of the company activity. Preparation, control, until the realization of the budget is an
important factor in the control of management. Good management control will be reflected from a
sound budget planning from start budgeting to realization in which the control of the use of the
budget includes the cost of the company. The purpose of this study was to determine the function of
a planning application to the realization anggarabn budget costs play an important role in the
management control process in order to achieve the goals set previously by the company. The
research was conducted by the author. PT. Asuransi Jiwasraya (Persero) Bogor is located at
Pajajaran Street 45 Bogor. The results of this study show that the variance resulting from budget
planning to the realization greatly affects the level of management control of the company. In other
words, the efficiency of which is determined by the value of variance budget planning process as
well as cost control processes that will better demonstrate the value of the level of management
control of the company.