Profit Planning And Human Factors In Budgeting In Pharmaceutical Corporation

Abstract

This article describes profit planning, budgeting and human factors in budgeting for pharmaceutical companies. In this study using pure literature and conclusions drawn from the analysis of the theory and the results of the discussion. Compilation budget is operational process plan in the form of quantitative, usually in the form of monetary unit, for the range of time of is certain. Budget have the character of is technical, but most human being element share. Budget has direct impact to human being. Behavior aspect which is related to budget refers to human being behavior in concerned at process compilation budget. This study uses a qualitative approach. Qualitative research is research that is descriptive in nature and tends to use analysis. From all the contents of this journal it can be concluded that profit is the difference between the costs incurred and the costs entered and also that the existence of aspects of human behavior in budgeting is a key factor for motivating employees and coordinating activities