PENYUSUNAN ANGGARAN KOMPREHENSIF SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN LABA PADA PT SHINDO TIARA TUNGGAL

Abstract

This research was conducted at PT. Shindo Tiara Tunggal is a company engaged in the
snack food industry. The purpose of conducting this research is to find out and analyze the
preparation of the sales budget as a means of planning and controlling profits.The data used
will be analyzed using qualitative methods, namely this research begins with data collection,
observation and analysis of documents related to the object of research and ends with drawing
conclusions. The data collection technique used is by interviewing and observing the company's
activities.Based on the research conducted at the company, a problem was found, namely that it
could be seen that the control carried out by PT. Shindo Tiara Tunggal related to the
operational activity of selling snacks is not optimal, this is because the company does not yet
have work standards or work targets which are manifested in the form of plans to prepare a
sales budget and costs related to operational sales of the company's products.