Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial Studi Kasus Pada Rumah Sakit Estomihi Medan

Abstract

This study is field research conducted in every department in hospital. This study took the title: “Impact participation for budget preparation to managerial performance”. The purpose of this study are to know how far involment and manager effect in budget preparation process inside the division either throught periodic and annual that involve: planning, investigation, coordination, observation, staff arrangement, negotiation, representation. Base on the research result and data analysis, the conclusion is: budget participation had an effect on positive and significant to managerial performance.