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Analisis proses monitoring capital expenditure (capex) dalam beberapa fase pelaporan pada PT Tirta Investasi

Dwi hartanti (Pembimbing/Promotor) - ; Widya Cahaya Novryita - ;

PT Tirta Investama is a manufacturing company of mineral water industry. This company has been a market leader for some similar companies where its sales volume is the largest all over the world. This achievement cannot be separated from the well performance of each division. One of the most important things that has been contributed for the increase of company value is the capital expenditure (capex). Capex is today expenditure that will give future benefit for overall organization. That is why, the activities of capex ought to be monitored so carefully that the result will fulfill the requirements and give benefits to the organization. In conducting the monitoring process, BPA (Business Planning and Analysis) uses several phases which contains budget (once a year), scorecard (every month), and estimate (twice a year). This activity is applied to all divisions in the company. To make the process easier, BPA categorizes the capex into six which are Head Office (HO), Management Information System (MIS), Industrial Project, Industrial Non Project, Industrial Jugs, and Sales & Distribution. Finally, when all capex have been monitored properly, BPA will do variance analysis according to several phases. The aim is to evaluate the past performance and to forecast the condition in the future so that the upcoming capex can be done more effectively and efficiently.Ada tabel


Ketersediaan

Call NumberLocationAvailable
6862PSB lt.2 - Karya Akhir1
PenerbitDepok: Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia 2010
Edisi-
SubjekFinancial statements
Capital expenditure
Capex
Reporting phoses
Water industry
ISBN/ISSN-
Klasifikasi-
Deskripsi Fisikxiii, 64 p., 7 p. : il ; 30 cm & lamp
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data

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