COST ACCOUNTING FOR COST CONTROL IN PROJECT ENGINEERING, PROCUREMENT, AND CONSTRUCTION ON RAILWAY SECTOR

<p dir="ltr">This study discusses the role of cost accounting in cost control for Engineering, Procurement, and Construction (EPC) projects in the railway sector. A case study was conducted on a 10-km railway construction project with an electric signaling system, lasting 12 months and costing IDR 100 billion. Through the application of cost accounting, variance analysis, and Earned Value Management (EVM), effective cost control was achieved. The project was successfully completed on time and within budget after implementing corrective cost control strategies.</p><p dir="ltr"><i>Core Engineering Economist Journal (2025) – Bahrun Syafaat.</i></p>