PLANNING AND MONITORING OPERATIONAL COSTS FOR PURCHASING GOODS
DOI:
https://doi.org/10.32332/finansia.v5i1.6307Keywords:
Operational Costs, Planning, MonitoringAbstract
Planning and monitoring operational costs, including the costs of purchasing goods, are crucial for companies to achieve the goal of maximizing profit by minimizing costs. This study aims to understand and develop operational cost management practices, particularly in the context of goods purchasing, and to assess the effectiveness of planning and monitoring at PT UNEFECO. The research employs a descriptive method with a qualitative approach, utilizing observation, interviews, and document analysis. The results indicate that the planning and monitoring of operational costs for purchasing goods at PT UNEFECO have not reached the desired level of effectiveness. There are significant discrepancies between the planned and actual costs, despite the identification of some favorable variances. This suggests inaccuracies in cost estimation, a lack of effective control, or unexpected changes in market conditions. These findings highlight the need for improvements in planning and monitoring operational costs for purchasing goods at PT UNEFECO to reduce the gap between planned and actual budgets, enhance cost estimation accuracy, and improve operational control effectiveness.
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Lutfia, Khaula Dewi. Perencanaan Biaya Operasional Dan Pengawasan Anggaran Biaya Operasional Dalam Meningkatkan Laba Perusahaan PT Bhavana Mitra Gemilang Malang. Ekonomi Bisnis, (Surabaya: Sekolah Tinggi Ilmu Ekonomi Mahardhika, 2021).
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Mulyadi, Mulyadi. Akuntansi Biaya. Yogyakarta : Sekolah Tinggi Ilmu Manajemen YKPN, 2015.
Nasution, Yenni Samri Juliati. “Mekanisme Pasar Dalam Perspektif Ekonomi Islam.” At-Tawassuth, Vol. 3, No. 1, 2018.
Ningsih, Ayu., Dan Epi, Yus. “Analisis Pengaruh Biaya Operasional Terhadap Pendapatan Dan Dampaknya Terhadap Laba Bersih Pada CV. Arif Jaya Motor Medan.” Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (JEBMA), Vol. 1, No. 1, 2021. Https://Doi.Org/10.47709/Jebma.V1i1.973.
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Purba, Jon Henri. “Perencanaan Strategi Sumber Daya Manusia Dan Prestasi Kerja Karyawan.” Jurnal Manajemen, Vol. 4, No. 1, 2018.
Ramadhan, Triola., Liesmana, Roza., Dan Putera, Roni Ekha. “Pengawasan Pendistribusian Gas Lpg 3 Kg Bersubsidi Di Kota Padang.” Jurnal Administrasi Publik Dan Pembangunan, Vol. 1, No. 1, 2020. https://Doi.Org/10.20527/Jpp.V1i1.2482.
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2022-07-23
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How to Cite
PLANNING AND MONITORING OPERATIONAL COSTS FOR PURCHASING GOODS. (2022). FINANSIA : Jurnal Akuntansi Dan Perbankan Syariah, 5(1), 93-104. https://doi.org/10.32332/finansia.v5i1.6307
