Fungsi Anggaran sebagai Alat Perencanaan dan Pengawasan PT. Perkebunan Nusantara III Periode 2019 – 2021

Abstract

This research aims to determine and analyze the function of the budget as a planning and monitoring tool for PT. Perkebunan Nusantara III (Persero) Medan. This type of research is descriptive research. The data used is secondary data, using PT's annual financial report. Perkebunan Nusantara III (Persero) Medan for the 2019-2021 period. The data analysis method used is descriptive statistical analysis. The results of this analysis show that the company's budget is made based on production targets and a comparison between the production achievements that have been determined and the actual amount of production produced which must be carried out every month or every year and must carry out detailed supervision, both physical supervision and financial supervision of activities. which is ongoing by carrying out internal control. Budget realization reports are presented at least once a year. The realization report will show several deviations that occurred. This report functions as information in predicting the resources that will be received to fund the company in the coming period by presenting the report comparatively. As well as costs which play an important role in calculating cost prices, planning and control. Due to the deviations that occur within the company in order to achieve production, the function of the budget as a planning and monitoring tool has not been as effective as what the company wants in order to achieve a goal.