Analisis Pencatatan dan Pelaporan Biaya Terhadap Perusahaan Konstruksi pada PT. Trimurti Perkasa Cabang Patumbak Deli Serdang

Abstract

This study aims to analyze the potential application of reporting and recording of direct and indirect costs, one of the elements in the field of construction companies is the estimation of costs spent or issued whether in accordance with the budget or exceeding the budget in costs. Errors in the distribution of costs will result in losses for the company, the research conducted at PT. Trimurti Perkasa Patumbak branch. This research method uses a qualitative descriptive method that aims to understand, describe and describe the data obtained in the form of notes and expense reports. The results of the study that the reporting standards of cost expenditures applied by the company are good, while in terms of the recording system there still needs to be an increase because the system carried out is still manua, so that financial recording and reporting work is slow. the research analysis it can be seen the difference in costs incurred from the total results for five years amounting to Rp.127,185,750, Rp.108,984,175, Rp.116,213,850, Rp.42,900,620, Rp.127,982,745. from the analysis of the cost difference the company can control costs because it does not exceed the total annual budget. It can be concluded that the company continues to receive project contracts that require material supplies, heavy equipment inventory and project workers wages and increase material inventories in material sales and increase inventory of materials for the manufacture of Asphal Hotmix.