ANALISIS SELISIH RENCANA ANGGARAN BIAYA (RAB) DENGAN REALISASI BIAYA TERHADAP PENENTUAN HARGA JUAL RUMAH PRE-PROJECT SELLING (STUDI KASUS: BENGKEL RUMAH ARCHITECONS – ANAK PERUSAHAAN PARAMA GRUP)

This study aims to analyze the difference between the Budget Plan (RAB) and actual costs, and it’s impact on determining the selling price of houses in a pre-project selling system. PT Bengkel Rumah Architecons uses a forward contract mechanism with a fixed price scheme, where the selling price is locked in advance before construction begins. Using Contingency Theory as the basis for analysis, this study examines how the misalignment between the static budget and dynamic external environmental variables triggers cost variances. The research method used is descriptive qualitative with a case study approach on 20 construction projects. The results indicate the existence of material negative variances, particularly in the Caldera Kav E1 Cluster project, which experienced a real loss. The main factors causing cost overruns were the volatility of raw material prices (iron and cement), slow vendor price update policies, and labor inefficiencies due to design complexity. As mitigation measures, this study recommends implementing a price locking agreement strategy with vendors and strengthening internal controls through a real-time cost reporting system to protect the company's profitability from the risk of profit erosion.