ANALISIS RENCANA ANGGARAN BIAYA PRODUKSI DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN BIAYA PRODUKSI PT. BERKAT MURAH REJEKI KABUPATEN TAPIN KALIMANTAN SELATAN

The production budget is a policy of planning and organizing dates regarding the people, materials, machines, and other equipment and capital needed to produce goods at a certain period in the future according to what is needed. This study aims to determine the results of the budget budget in support of production cost control and to find out the causes of budget differences and the realization of unfavorable production costs at PT. Blessings of Cheap Fortune. This research is a type of qualitative research that is used to investigate, find, describe, and explain the quality or features of social influences that cannot be explained, measured or described through a qualitative approach. Based on the results of research on budget performance in support of cost control at PT. This is because the realization value is greater than the production budget and based on data on deviations that are very prominent in production costs where deviations occurred in 2018, 2019, and 2020 are due to the increase in operational costs so managers cannot do good planning in preparing budget.