EVALUASI ANGGARAN SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN MANAJEMEN PADA UNIT MAINTENANCE & READINESS PT. BANDARA INTERNASIONAL BATAM

Abstrak

In this era of intense corporate competition, companies are required to always increase productivity and be effective and efficient in using their budgets. PT. Bandara Internasional Batam is a PPP (Public – Private Partnership) company at the first airport in Indonesia, to increase the effectiveness and efficiency of budget use, planning and control is needed in the form of budget evaluation. This research aims to identify and explain the role of evaluating budget usage as a management planning and control tool in related units. The research method used in this paper is a descriptive qualitative analysis method. The research results show that the Maintenance & Readiness unit, has implemented comprehensive budget evaluation, both in planning and controlling the company's budget. Beside that, budget evaluation can also be a benchmark for the performance of a unit in the company.