Application of Budgeting and Variance Analysis in Controlling Construction Project Costs at CV Rinjani
Keywords:
Budgeting; Variance Analysis; Cost Control; Construction Projects; Management AccountingAbstract
This study examines the application of budgeting and variance analysis in controlling construction project costs at CV Rinjani. This research was conducted using a qualitative descriptive approach through interviews and documentation with management personnel involved in budgeting and cost monitoring. The results show that the budgeting process is carried out through the preparation of the Bill of Quantity (RAB), followed by routine monitoring of costs during project implementation. Variance analysis is used to compare budgeted and actual costs. The findings reveal that the largest variances generally occur in material costs, which are mainly caused by fluctuations in market prices and inefficiencies in material usage at project sites. Labor cost variances also appear, although they are relatively smaller and primarily related to delays in project schedules. To respond these deviations, management revises budgets when necessary, negotiates suppliers, and strengthens supervision material usage. Budgeting and variance analysis help company detect deviations earlier and support decision-making, although effectiveness still limited manual documentation processes.
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