Improvement of Human Resources in Capital Expenditure and Operational Expenditure Planning for Bottled Drinking Water Production at CV Tirta X
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Abstract
This research was conducted to find out the steps that must be taken by human resources at CV. Tirta X in making capital expenditures and operational expenditures. In supporting business and operational activities at CV. Tirta X needs planning and realization in capital expenditure and operational expenditure activities. Capital Expenditure can be interpreted as expenses made by companies with the aim of multiplying, maintaining and buying long-term assets such as factory equipment and company buildings. While operating expenses or opex can be interpreted as costs incurred in the daily operational costs of the company. The method used in this research is descriptive qualitative with data collection using three collection techniques, namely interviews, documentation accompanied by literature study. The results of the study resulted in several discussions which could be concluded that to plan capital expenditure and operational expenditure, several standard variable competency quality human resources were needed to understand the planning and realization of capital expenditure and operational expenditure.
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