PENGENDALIAN MANAJEMEN: ASPEK KEPERILAKUAN PADA PERENCANAAN LABA DAN PENGANGGARAN
ABSTRACT: Accountancy expands
speed. At last
decade peeped out of
related with accountancy
is behavior aspect
from all decision
taker. This area is recognized with behavior accountancy, what is one of
the areas is operation of management. Compilation budget
is operational process
plan in the
form of quantitative, usually in
the form of monetary unit, for the range of time of is certain. Budget have the
character of is technical, but most human being
element share. Budget
has direct impact
to human being. Behavior aspect
which is related
to budget refers
to human being behavior in concerned at process compilation
budget. Behavior aspect which
must be gave
attention to phase stipulating target
is all planning
aspect that covering
participation, according to target,
and commitment. Behavior
aspect which must
be gave attention to
implementation phase cover
communications, cooperation,
and coordination. Behavior
aspect which must
be gave attention to
operation phase and
performance evaluation policy, attitude, management action in
performance evaluation and follow-up to the deviation that happened.
Keywords: operation of
management, profit planning, budget
Penulis: RISPANTYO
Kode Jurnal: jpmanajemendd100138
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