Rahmat Daim Harahap and Novia Ardhya Garini 2023. Analysis Of Operational Cost Budget As A Planning Tool In PTPN III (Persero) KBDSL. Akuntansi. 2, 4 (Oct. 2023), 20–27. DOI:https://doi.org/10.55606/akuntansi.v2i4.403.