(artikel) ANALISIS EFISIENSI PEMULIHAN BIAYA PENUH DALAM MENINGKATKAN PENDAPATAN (Pada Perusahaan Daerah Air Minum Kabupaten Banyuwangi)

The aims of this study is to analyze the efficiency of Full Cost Recovery to increase revenue.
This research was conducted at PDAM Banyuwangi. The type of this research is descriptive by
quantitative data. The type of data is used subject and documentary. The data source is used
primary data. Data collection techniques which used in this study by using interview and literature
study methods. Data analysis technique in this research is used analysis of variance of budget and
production cost. The results of research shows that the cost incurred PDAM Banyuwangi more
profitable (favorable) despite the increase in costs each year that causes the difference in each year