Penyusunan Anggaran Operasional Pada Umkm Kuliner di Kabupaten Maros

Abstract

The purpose of this study was to determine the process of planning and controlling through the preparation of the operational budget at Sido Mampir Food Stalls. This study used a qualitative descriptive approach using data collection techniques in the form of interviews and direct field observations. The results of the study show that Sido Mampir Food Stalls have not carried out planning and control through the operational budget, so it is necessary to prepare an operational budget that is used by the company.