Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/16611
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dc.contributor.advisorRusdianto-
dc.contributor.advisorSiregar, Retnawati-
dc.contributor.authorZebua, Selviyanus-
dc.date.accessioned2022-03-09T04:02:15Z-
dc.date.available2022-03-09T04:02:15Z-
dc.date.issued2002-11-11-
dc.identifier.urihttp://repository.uma.ac.id/handle/123456789/16611-
dc.description32 Halamanen_US
dc.description.abstractKeberadaan anggaran laba rugi dalam hal ini mempunyai peranan yang sangat penting dalam perusahaan, karena selain merupakan hasil akhir dari kegiatan perusahaan, melalui anggaran laba rugi juga dapat di ukur tingkat efisiensi dan efektivitas perusahaa. Didalam anggaran laba rugi akan dapat di lihat secara jelas perbandingan antara tingkat pendapatan dan tingkat biaya yang akan di proyeksikan untuk memperoleh laba, dimana perbedaan laba menurut anggaran dengan realisasinya kemudian dianalisis, baik dari sudut penyimpangan pendapatan maupun dari sudut penyimpangan biaya, sehingga dapat ditemukan penyebab terjadinya. suatu penyimpangan didalam anggaran laba rugi. The existence of a profit and loss budget in this case has a very important role in the company, because in addition to being the end result of the company's activities, the profit and loss budget can also measure the level of efficiency and effectiveness of the company. In the profit and loss budget, it can be seen clearly the comparison between the level of income and the level of costs that will be projected to earn a profit, where the difference in profit according to the budget and its realization is then analyzed, both from the point of income deviation and from the point of cost deviation, so that causes can be found. occur. a deviation in the income statement.en_US
dc.language.isoiden_US
dc.publisherUniversitas Medan Areaen_US
dc.relation.ispartofseriesNPM;988300045-
dc.subjectanggaran laba rugien_US
dc.subjecttaspenen_US
dc.subjectcabang utamaen_US
dc.titleAnalisis Penyusunan Anggaran Laba Rugi pada PT. Taspen (Persero) Kantor Cabang Utama Medanen_US
dc.title.alternativeAnalysis of the Preparation of the Profit and Loss Budget at PT. Taspen (Persero) Medan Main Branchen_US
dc.typeThesisen_US
Appears in Collections:SP - Accountancy

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