PENGARUH MASTER BUDGET TERHADAP KINERJA KEUANGAN DAN OPERASIONAL PT BLUE BIRD TBK TAHUN ANGGARAN 2024
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This article analyzes the impact of the master budget on the financial and operational performance of PT Blue Bird Tbk during the 2024 fiscal year. As a leading land transportation company in Indonesia, Blue Bird faces challenges from fierce competitors, regulatory changes, and shifting consumer preferences. The master budget is evaluated as a vital planning and control tool in optimizing resources and achieving targets. This article explores the contribution of the master budget components to cost efficiency, revenue growth, and operational process effectiveness, as reflected in the company's profitability and actual financial position in 2024. The master budget was found to be crucial in achieving positive performance for PT Blue Bird Tbk, confirming its role as a strategic management tool that guides planning and drives the optimization of financial and operational performance
Artikel ini menganalisis pengaruh master budget terhadap kinerja keuangan dan operasional PT Blue Bird Tbk selama tahun anggaran 2024. Sebagai perusahaan transportasi darat terkemuka di Indonesia, Blue Bird menghadapi tantangan dari pesaing ketat, perubahan regulasi, dan pergeseran preferensi konsumen. Master budget dievaluasi sebagai alat perencanaan dan pengendalian vital dalam mengoptimalkan sumber daya dan mencapai target. Artikel ini mengeksplorasi kontribusi komponen-komponen master budget terhadap efisiensi biaya, pertumbuhan pendapatan, dan efektivitas proses operasional, yang tercermin dalam profitabilitas dan posisi keuangan aktual perusahaan di tahun 2024. Ditemukan bahwa master budget terbukti krusial dalam pencapaian kinerja positif PT Blue Bird Tbk, menegaskan perannya sebagai alat manajemen strategis yang memandu perencanaan dan mendorong optimalisasi kinerja finansial serta operasional
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