Slack Dalam Anggaran Penyebab dan Cara Menyikapinya  

Oleh:

Rusmawati

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Jurnal Keuangan dan Bisnis vol. 4 no. 1 (Mar. 2006), page 23-30.
Topik: Slack; Budget; Standard Costing

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ148.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This article about budget slack and how to handled. The reason of slack budget appears from asimetry information, environment uncertainty, motivation, self esteem, and truth-inducing pay scheme. Slack budget can be identified with loose budget standards, a lack of goal congruence, managerial biasing, defensive tactcal response and deceptive behaviour, underestimates gross revenue, incretion inclusion of descretionary in personnel requirement, standard costing that can explain operational process of firm. Budget slack can be handled by truth-inducing pay scheme and social pressure.

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