ANALASIS PENGUKURAN KINERJA PERUSAHAAN BERDASARKAN RASIO EFISIENSI DAN EFEKTIVITAS ANGGARAN (STUDI KASUS PADA PT VARIA USAHA BETON PERIODE 2019-2020)

The purpose of this study is to measure the efficiency and effectiveness of the company's performance based on the budget and realization of PT Varia Usaha Beton for the 2019-2020 period. The type of research used is quantitative descriptive analysis. The data processed is a summary of the revenue and production cost budget from the 2019-2020 budget year. The calculation technique used in this study is the ratio of efficiency and effectiveness ratio. The results of this study indicate that the operating income budget and the realization of operating revenues in 2019 are said to be very effective, while in 2020 it is said to be very ineffective, meaning that the company has not reached the target, this is because the transfer of the company's batching plant has a very large impact on the company due to the cessation of operational activities. the company for several months and the company's revenue budget target is not achieved. Judging from the calculation of the percentage of the budget to its realization. The production cost budget and the realization of production costs for the 2019 budget year are said to be inefficient, while the 2020 budget year is said to be efficient. Thus, the average efficiency level of PT Varia Usaha Beton gets a percentage score of 76% which indicates that the company has succeeded in achieving its production cost target.