摘要：HARDIANTI ANDA. 2017. Skripsi.Analisis Budget of Housing Development Against Profitability at PT. Hinda As-Salam Brothers in Makassar South Sulawesi Province is guided by Drs. Palipada Pansuri, M.Si and Dr. Chayono, SE., M.Si. The purpose of this study is to analyze the difference in cost budget and cost realization as well as analyze the profitability achieved by PT. Hinda As-Salam Brothers. Research object is PT. Hinda As-Salam Brothers. M ethod analysis used are V ariance Analysis and Profitability Analysis. The results showed that to optimize the use of aggaran, the company's management should increase the accuracy in budgeting and more to remind the accuracy in estimating and planning the costs that will occur. Enterprise management is also expected to optimize the cost accountability centers to further improve control over expenditure.
