ABSTRAK
Muhammad Rizal, Suhartiningsih. "Design-based Operational Budgeting Program Visual Basic. Net 2008 as a means of controlling the PT Sermani Steel, Supervisor I Drs. Muhammad Jayadi, M.Si and Supervisor II Hashim M. S.E., M.Si.
This study aims to provide a program that can assist the company in designing the operating budget in order to streamline and increase the effectiveness of the work in preparing the budget and realization. This application program includes inputting sales data, inventory, raw material costs, direct labor costs, and factory overhead costs. In addition, the program comes with the realization of inputting daily per job order such as sales, cost of materials, direct labor costs, and factory overhead costs. Further data will be processed to generate information of the consolidated budget, the cost of production reports and variance reports.
The design of this program started from knowing the system, define information needs, obtaining corporate data and then process the data and make the program. Further testing of the program have been made. Program design as simple as possible in order to allow users to run the program.
The program is expected to help PT Sermani Steel to be able to present the budget information required by management to quickly and accurately so as to assist management in decision-making.