Budget Analysis Study, Case Study in PT Industri Sandang Nusantara Unit Patal Secang

Abstract

The budgeting process is an integral part of the management control system Managers use budgetary informatiom for many purposes. The objective ofthe research is to understand the application of budgetting process in PT. INDUSTRI SANDANG SANDANG NUSANTARA UNIT PATAL SECANG for 1997-2002. To answer the research problem about the sigfinicant different between cost budget and its realization, the researcher use T-test analysis. The results of the research revealed that there are significant differences between cost budget value with its realization on 1997, 2001 and 2002 There are also significant differences between cost budget value with it's realization in marketing division and in finance and general division for 1997-2002.