PENERAPAN PENYUSUNAN ANGGARAN OPERASIONAL DALAM UPAYA MENINGKATKAN LABA PERUSAHAAN
The Operating Budget is a miniature of a comprehensive budget that includes all the main activities of the enterprise. In this study, the author took the object of microenterprise "Ratnasari & Basuseno", where in its activities it is necessary to compile an operating budget, so that the course of production can be structured and realistis in order to obtain the expected profit. The initial stage begins with drawing up a sales budget, then a production budget, a budget for raw material needs and a budget for purchasing raw materials, a budget for direct labor costs and a budget for overhead costs, as well as a budget for operating costs, and finally drawing up a profit budget. By compiling this operational budget, a profit budget of RP can be determined. 53,799,850 for the period 2022. The potential value for a micro-business in carrying out its production activities after the Covid-19 pandemic.