ANALISIS ANGGARAN PEMBANGUNAN PERUMAHAN TERHADAP PROFITABILITAS PADA PT HINDA AS-SALAM BROTHERS DI MAKASSAR

Abstract

Research object is PT. Hinda As-Salam Brothers. Method analysis used are Variance Analysis and Profitability Analysis. The results showed that to optimize the use of aggaran, the company's management should increase the accuracy in budgeting and more to remind the accuracy in estimating and planning the costs that will occur. Enterprise management is also expected to optimize the cost accountability centers to further improve control over expenditure.