| Summary: | Zero-Based Budgeting concept is not yet widely done by companies in Indonesia.
Though this concept ensures a better accuracy rate than the incremental method that
commonly practiced by companies in Indonesia. The Application of Zero-Based Budgeting
concept in the budget preparation need to consider the detail company plan, which will
require more assumptions to calculae costs and revenues. The number of calculations in the
application of the Zero-Based Budgeting concept is no doubt will require a longer time in the
company's budget preparation. But this can be solved by utilizing information technology to
reduce time in budgeting preparation.
This thesis is a case study conducted in a mining company PT. Bukit Asam Tbk. In this
case study, reviews are carried out studies of the budgeting processes in the company, and
the identification of problems that arise. The results of this study indicate that the inaccuracy
of the budget problems to the actual figure can be minimized by applying the Zero-Based
Budgeting concept in the company budget preparation, and the time consumes by the
company in applying the concept of Zero-based Budgeting can be reduced by utilizing
information technology.
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