PENERAPAN PEMROGRAMAN DAN PENGANGGARAN SEBAGAI PENUNJANG KEBERHASILAN BERWIRASWASTA

ABSTRACT: Entrepreneur  is  a  pre-eminent  personality  which  express  august kindness and nature of proper is byword, because on the basis of ability alone  can  bear  a  masterpiece  contribution  to  move  forward  human which  is  have  truth  base  to  and  kindliness.  Efficacy  of  entrepreneur influenced by some factor. One of the factors is skill in applying system operation of management, specially budgeting and program. Program  formulated  into  budget.  Afterwards  all  executors  will execute program as according to budget which have been specified. To ascertain  budget  executed  properly,  needed  by  reporting  system, conducive  doing  of  difference  analysis.  Difference  can  represent beneficial  difference,  and  or  difference  harming.  Thereby  corrective action  will  immediately  can  be  done  by  if  needed,  before  happened undesirable situation.
Keywords: entrepreneur, program, budgeting, difference analysis
Penulis: RISPANTYO
Kode Jurnal: jpmanajemendd090090
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