Prosedur Penyusunan Anggaran Barang Teknik dan Fungsi Barang Teknik pada PT. Perkebunan Nusantara IV Medan

Abstract

The purpose of this study is to find out how the procedure for completing the technical goods budget at PT. Nusantara Plantation IV Medan. The method used is the interview method where the writer collects information by interviewing informants in related fields. Nusantara Plantation IV Medan. PT Perkebunan Nusantara IV Medan prepares a budget according to production needs which are reported annually so that the goals are achieved. Each department is responsible for preparing the budget. PT Perkebunan Nusantara IV Medan stipulates the main rules in the budget agreement rules, namely the budget prepared for a standard one year period. The budget period starts from January 1 to December 31. The results of the research conducted concluded that: PT. Perkebunan Nusantara IV Medan uses a budget for one period, the procedure is that the plantation or Palm Oil Mill (PKS) prepares a budget for technical goods to be processed by the engineering section and then approved so that it can be prepared by the Self-Estimated Price (HPS) section to make prices according to the budget, and finally by the procurement department conducted an auction process to vendors under PT. Nusantara Plantation IV Medan.