Nonetheless, Trade Gain Residual difference toward budget during 2002-2004 budget period is remain in toleration limit of valuation criteria that stated by Cooperative State and Small-Middle Trade Minister, that is > 100 %. The one of valuation criteria based on Decision of Cooperation State and Small-Middle Trade Minister Number 129/Kep.M.KUKM/XI/2002 about Cooperation Classification Direction is used.īased on variance analysis result, it gained that from three periods of budgeting that evaluated, only 2004 budget that experience difference up to toleration limit. This research aimed to evaluate the deviation between incomes and cost budget that arranged by KOSUKU and its realization, and to analyze the cause of deviation thet reviewed from the operational of incomes and cost budget. (Case study in Multy-Trade Cooperation of Jenderal Sedirman University Employee of Purwokerto).
This research entiled “Variance Analysis of Incomes and Cost Budget in Multi-Trade Cooperation of Jenderal Soedirman University Employee (KOSUKU) of Purwokertoâ€Â.
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