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Analysis of budgeting implementation in oil and company in accodance with work program and budget (WP&B) and cost recovery regulation

Yulianti (Pembimbing/Promotor) - ; Shaliha Afifa Anistia - ;

Oil and gas is one of the most important sectors in building national development both in fulfilling the energy need and contributing the national income for the economy. The accounting process for oil and gas industry differs from any other industry. Production Sharing Contract (PSC) accounting is commonly used in oil recovery where the government will recover all the cost associated with the operating cost. The operational activity of oil and gas industry in Indonesia is monitored by BPMIGAS as the regulator. BPMIGAS created Work Program & Budget (WP&B) and cost recovery regulation. This report discussed about the budgeting process in an Indonesian oil and gas company, Marathon International Petroleum Indonesia Ltd (MIPIL) and analyzed how it related with BPMIGAS regulation. This report is also the proof whether the company already complied with the regulation through its budgeting implementation.Ada tabel


Ketersediaan

Call NumberLocationAvailable
7190PSB lt.2 - Karya Akhir1
PenerbitDepok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2010
Edisi-
SubjekBudgeting
Oil and gas industry
Production sharing contract
Cost recovery
ISBN/ISSN-
Klasifikasi-
Deskripsi Fisikxii, 130 p. : diagr., il. ; 30 cm
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data

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