Upload
hamsta
View
123
Download
1
Embed Size (px)
DESCRIPTION
Konsep Awal Anggaran
Citation preview
www.brainybetty.com 1
All praise is due to Allah, the Rabb of all mankind,Jinn, and that all exists. May the peace and blessingOf Allah be upon our Prophet, the seal of all MessengersMuhammad b.p.u.h , his family, Companions,And all those who follow him till the day of Judgement.Ameen.
www.brainybetty.com 2
Budget
Budget (Anggaran) ialahsuatu rencana yang disusun secara sistematis,yang meliputi seluruh kegiatan perusahaan, yang dinyatakan dalam unit (kesatuan) moneter dan berlaku untuk jangka waktu / periode tertentu yang akan datang
(Munandar, 1997)
*/ tertulis dan kuantitatif
www.brainybetty.com 3
A budget is an organization’s operation plan for a specified period and it identifies the resources and commitments required to fulfill the organization’s goals for the period.
(Shim and Siegel, 1996)
www.brainybetty.com 4
Budget is…
– a plan of operations.– a basis for allocating resources.– a communication and authorization
device.– a device for motivating and guiding
implementation.– a basis for performance evaluation.
www.brainybetty.com 5
AlasanPerlunya Rencana/Budget
• Sumber daya yang terbatas• Waktu y.a.d. penuh dengan
ketidakpastian• Waktu y.a.d. penuh dengan berbagai
alternatif• Untuk Pedoman kerja• Untuk koordinasi keseluruhan
aktivitas• Untuk pengawasan dan evaluasi
Hai orang-orang yang beriman, bertakwalah kepada Allah dan hendaklah setiap diri
memperhatikan apa yang telah diperbuatnya untuk hari esok (akhirat); dan bertakwalah kepada Allah, sesungguhnya Allah Maha
Mengetahui apa yang kamu kerjakan.
(QS Al Hasyr : 18)
www.brainybetty.com 9
www.brainybetty.com 10
RESPONSIBILITIES FOR BUDGETING
www.brainybetty.com 11
Budget Weaknesses• Using assumptions• Budget (Managerial goals) sometime
has been setted are off target or unrealistic.
• There is management indecisiveness.• The budget takes too long to prepare.• Budget preparers are unfamiliar with
the operations being budgeted and do not seek such information.
• Etc
www.brainybetty.com 12
Faktor- Faktor Yang Mempengaruhi
Faktor-faktor Intern
• Penjualan tahun-tahun yang lalu• Kebijaksanaan perusahaan yang
berhubungan harga jual/penjualan
• Kapasitas produksi yang dimiliki perusahaan
• Tenaga kerja yang dimiliki perusahaan
www.brainybetty.com 13
• Modal kerja perusahaan• Fasilitas-fasilitas perusahaan• Kebijaksanaan-kebijaksanaan
perusahaan yang berkaitan dengan pelaksanaan fungsi-fungsi perusahaan (di bidang pemasaran,produksi, pembelanjaan, administrasi maupun personalia)
• dan lain-lain (personality anggota team penyusun budget)
www.brainybetty.com 14
Faktor-faktor Ekstern
Keadaan persaingan
Tingkat pertumbuhan penduduk
Tingkat penghasilan masyarakat
Tingkat pendidikan masyarakat
Tingkat penyebaran penduduk
www.brainybetty.com 15
Agama, adat istiadat dan kebiasaan-kebiasaan masyarakat
Berbagai kebijaksanaan pemerintah, baik di bidangpolitik, ekonomi, sosial, budaya maupun keamanan
Keadaan perekonomian nasional maupun internasional, kemajuan teknologi
Dan lain-lain (perubahan selera, keadaan alam)
www.brainybetty.com 16
Jenis Budget (berdasarkan lamanya periode pemakaian/pemanfaatan)
• Budget Taktis– Budget Harian
– Budget Mingguan
– Budget Bulanan
• Budget Strategis**– Budget Tahunan*
– Atau Sesuai kebutuhan
[Budget Periodik / tahunan]*
** lebih dari 1 tahun
www.brainybetty.com 17
Faktor yang mempengaruhi jangkawaktu berlakunya budget
• Luas pasar/pekerjaan
• Posisi perusahaan dalam persaingan
• Jenis produk yang dihasilkan (Elastis atau In-elastis)
• Tersediaanya data dan informasi
• Keadaan perekonomian
www.brainybetty.com 18
www.brainybetty.com 19
www.brainybetty.com 21
Budgeting
Proses kegiatan yang menghasilkan budget
(sebagai hasil kerja/output)
www.brainybetty.com 22
Proses Penyusunan Budget
1. Identifikasi kebutuhan (termasuk task force/team , time, etc.)
2. Mengumpulkan data dan informasi3. Mengolah dan menganalisis data
dan informasi4. Menyusun budget (termasuk
pengajuan untuk disetujui)5. Mendistribusikan budget yang telah
disetujui --> Implementasi6. Pengkoordinasian dan evaluasi
budget
www.brainybetty.com 23
Jenis Jenis Anggaran lainnya *
• Variable Budget, anggaran yang disusun berdasarkan interval kapasistas/aktivitas tertentu
• Static Budget, anggaran yang disusun berdasarkan tingkat kapasitas tertentu
• Zero Based Budget adalah anggaran yang didasarkan pada perkiraan kegiatan, bukan pada yang telah dilakukan dimasa lalu.
*/ selain operating dan financial budget
www.brainybetty.com 24
www.brainybetty.com 25
Hubungan Budget Dengan Disiplin Ilmu Lain
• Hubungan Dengan Ilmu Manajemen
• Hubungan Dengan Akuntansi
• Hubungan dengan Statistika dan Matematika
• dan lain-lain
www.brainybetty.com 26
Isi Comprehensive Budget
Forecasting Budget
Variable Budget
Analisa statistika dan matematika
Budget Report
www.brainybetty.com 27
www.brainybetty.com 28
FORECASTING BUDGET
Budget yang beriskan taksiran-taksiran (forecast) tentang
kegiatan perusahaan/organisasi dalam
jangka tertentu dan
taksiran-taksiran (forecast) tentang posisi keuangan perusahaan pada suatu saat di waktu yang
akan datang
www.brainybetty.com 29
Forecasting Budget
• Operating Budget (Operational Budget), Budget yang berisi taksiran-taksiran tentang kegiatan perusahaan
• Financial Budget , Budget yang berisi taksiran-taksiran tentang keadaan atau posisi keuangan perusahaan
www.brainybetty.com 30
Operating Budget
Master Income Statement Budget (Budget Induk) dan Income Statement Supporting Budget (Budget Individual/Parsial)
– Sektor Penghasilan (revenues).– Sektor Biaya (expenses)
www.brainybetty.com 31
Penghasilan/Revenues
• Penghasilan Utama (Operating revenues) – dari core business
• Penghasilan Bukan Utama (Non-operating revenues) – bukan dari core business
www.brainybetty.com 32
Biaya/ Expenses
• Biaya Utama (Operating expenses) – untuk melakukan core business
• Biaya Bukan Utama (Non-operating expenses) – bukan dari kegiatan core business
www.brainybetty.com 33
Contoh Biaya/ Expenses
• Contoh Biaya Utama – Factory Cost
• Direct Material• Direct Labor• Factory Overhead
– Administration Expenses– Selling Expenses
• Contoh Biaya Bukan Utama
www.brainybetty.com 34
Financial Budget
Master Balance Sheet Budget dan Balance Sheet Supporting Budget
contoh BS Supporting Budget
Budget Kas
Budget Piutang
dan lain-lain
www.brainybetty.com 35
Contoh Master Income Statement Budget
www.brainybetty.com 36
Tahapan Penyusunan Operating Budget
1. Besarnya penjualan ditentukan oleh besarnya produksi (push system)
2. Besarnya produksi ditentukan oleh penjualan (pull system)
www.brainybetty.com 37
Pilihan Tugas Pribadi (1 topik maksimal 7 orang)
• Anggaran Variabel• Anggaran Penjualan• Anggaran Produksi• Anggaran Kas• Laporan Budget• Anggaran Organisasi Pendidikan• Anggaran Perusahaan Retail• Anggaran Perusahaan Jasa
Keuangan• Anggaran UKM bidang pangan• Anggaran UKM bidang jasa
www.brainybetty.com 38
• Pertemuan tanggal 6/10, setiap kelompok akan mengambil topik / tugas kelompok (diloting)
• Tanggal 6/10 seluruh kelompok menyerahkan nama lengkap anggota/NIM, ketua, nama kelompok dan alasan pemilihan nama kelompok
• Pilihan tugas pribadi paling telat tanggal 6/10
• Tugas pribadi resume bab : Sales Budget (Buku Munandar) dan tugas latihan 2 soal
www.brainybetty.com 39
Taqabalallahu minna wa minkumMinal Aidin wal Faizin
Mohon Ma’af Lahir BathinSelamat Hari Raya Idul Fitri 1429 H
www.brainybetty.com 40
www.brainybetty.com 41
www.brainybetty.com 42
If:
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
Is represented as:
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26.
www.brainybetty.com 43
If:
H-A-R-D-W-O-R- K8+1+18+4+23+15+18+11 = 98%
And:
K-N-O-W-L-E-D-G-E11+14+15+23+12+5+4+7+5 =
96%
www.brainybetty.com 44
But:A-T-T-I-T-U-D-E
1+20+20+9+20+21+4+5 = 100%THEN, look how far the love of
God will take you:
L-O-V-E-O-F-G-O-D12+15+22+5+15+6+7+15+4 =
101%
www.brainybetty.com 45
Therefore, one can conclude with mathematical certainty
that:While Hard Work and
Knowledge will get you close, and
Attitude willGet you there,
It’s the Love of God that will put you over the top!
www.brainybetty.com 46
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 47
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 48
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 49
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 50
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 51
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 52
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 53
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 54
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 55
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 56
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 57
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 58
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 59
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 60
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 61
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 62
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 63
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 64
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 65
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 66
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 67
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 68
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 69
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 70
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 71
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 72
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).
www.brainybetty.com 73
A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).