PENYUSUNAN DAN REALISASI ANGGARAN KAS PADA KOPERASI PEGAWAI TELKOM (KOPEGTEL) KANTOR DIVRE III BANDUNG

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PENYUSUNAN DAN REALISASI ANGGARAN KAS PADA KOPERASI PEGAWAI TELKOM (KOPEGTEL) KANTOR DIVRE III BANDUNG

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Title: PENYUSUNAN DAN REALISASI ANGGARAN KAS PADA KOPERASI PEGAWAI TELKOM (KOPEGTEL) KANTOR DIVRE III BANDUNG
Author: Christine, Debbie; Ernawati, Nike
Abstract: Cash budget is that planned in detail about amount cash along with changes in cash receipt and disbursement. Cash budget formulation and implementation which commited by KOPEGTEL Divre III Office Bandung is an activities stage that performed in the budget preparation so arranged and serve as guidelines management in its operational activities. Author method that used is a descriptive analysis method, which describes the actual state of the object under study and observing directly a company where the author do practical work. The object of practical work performed in KOPEGTEL Divre III Office Bandung, Supratman Street No. 62 Bandung. Based on the research and data collections performed by the author, conclude that the preparation of cash budget on KOPEGTEL made each year and divided into monthly period. Structure procedure using Bottom Up Budgeting. In the cash budget execution of 2009 and 2010 occur differences between budget and realization which large enough, this is because the management is not exactly in estimating between increase or decrease of each component of cash receipt and disbursement. Constraint that often happens influenced by external factors, for example in collection of those receivables that are not on time, and influenced by the rising prices of goods that are difficult to predict. Author suggest that management estimates the period of collection of accounts receivables as well as cash budget in detail. Keywords : cash budget
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/1910
Date: 2012-03-27


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