Budget Participation, Cost Feedback Timeliness, and Production Cost Variance among Supervisors in Pekalongan Textile Factories
Year: 2026
Type: article
Abstract: Budget participation and timely production-cost feedback are proposed mechanisms of manufacturing cost control. To assess their associations with deviations between actual and budgeted costs using an uploaded Pekalongan textile-department workbook. The dataset contains 150 supervisor-level records across 30 factory codes and 1800 monthly cost entries for 2025. The two predictors were assessed with ten five-point questionnaire items each. The primary outcome for this analysis was absolute annual cost variance as a percentage of the recorded annual budget. Ordinary least squares models, correlation analysis, scale reliability, and clustered-standard-error sensitivity analyses were computed. Mean participation and feedback scores were 3.27 and 3.26, respectively. Absolute cost variance averaged 5.86% (SD 3.91). In the unadjusted multivariable model, participation (B=-2.10 percentage points, p=1.38e-08) and feedback timeliness (B=-1.41, p=7.05e-05) were associated with variance; adjusted R² was 0.315. The supplied numerical records exhibit associations consistent with a potential role for participatory budgeting and feedback; causal inference and external validation are not possible. The workbook includes explicit documentation of pseudorandom data generation, so the numerical findings cannot be represented as verified empirical field findings without original-source reconciliation.
Institution: Universitas Negeri Surabaya
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7222844085