The purpose of this study to find out how the Implementation of Accountancy
Accounting with Budgets as a Cost Control Tool in PDAM Tirta Anoa Kendari. Data
sources come from primary and secondary data. The analytical method used in this
research is descriptive analysis method.
The results of the study show that PDAM Tirta Anoa Kendari has not fully
implemented the accountability accounting requirements. This is because PDAM Tirta
Anoa Kendari has not implemented any of the accountability accounting requirements,
namely the controlled and uncontrolled separation of costs. PDAM Tirta Anoa Kendari
also has not implemented cost controls properly, this can be seen from the analysis of
budget differences and realization of costs where many costs exceed the budget set.