ANALISIS PENGENDALIAN BIAYA PADA PERUSAHAAN KONSTRUKSI DI KABUPATEN GRESIK

The construction industry in Gresik Regency is currently experiencing intensive infrastructure development. Competent construction companies play a crucial role in supporting these infrastructure projects. This study focuses on the cost control analysis in construction companies in Gresik Regency. The research aims to explore the factors causing discrepancies between Budget Plan Costs (RAB) and actual costs, and their impacts on the financial performance of the companies. Fluctuations in raw material prices, delays in project completion, changes in exchange rates, and unpredictable factors like adverse weather conditions contribute to the cost overruns observed in the projects. The study reveals significant discrepancies between planned and actual costs, resulting in decreased profitability and operational efficiency. Recommendations include diversifying raw material sources, improving project planning and management, engaging in long-term purchasing contracts, and establishing contingency funds to mitigate cost overruns. Implementing these recommendations is essential for addressing challenges, enhancing operational efficiency, and maintaining financial stability in the competitive construction industry landscape.