Success or failure of a company basically seen the ability of management to control costs incurred on the part of its responsibility. Where activity was shown to account for the use of the budget that has already been agreed, is no exception to the use of the company's operating expense budget. The purpose of this study was to determine how the implementation and realization of the budget rancana cash (RRAK) on Alfamart store. The method used is descriptive method. The results showed that the store Alfamart Abdul Rachman Saleh and Abdul Rachman Saleh 2 Semarang in the implementation of the budget plan and realization of cash (RRAK) not a lot of obstacles. On Store Alfamart Abdul Rachman Saleh Semarang experience efficiencies in June amounted to Rp. 318.609, - and in Stores Alfamart Abdul Rachman Saleh 2 Semarang experience the efficiency of Rp. 707.217, - in July.