Pengertian Anggaran Tujuan Penyusunan Anggaran Faktor-faktor Yang Mempengaruhi Penyusunan Anggaran Kelemahan Dan Keunggulan Penganggaran Jenis-jenis

enis Anggaran Isi Anggaran Latihan Soal

Define goal and objectives Communicate plans Think about and plan for the future

Coordinate activities

Advantages of Budgeting

Means of allocating resources

Uncover potential bottlenecks

 Dalam Operasional Perusahaan

STRATEGI

Tujuan & Sasaran

Threat Opprtunity

ANGGARAN

Strength

KINERJA

Weakness

Faktor yang Mempengaruhi Penyusunan Anggaran

1. Faktor Intern Penjualan tahun lalu Kebijakan perusahaan Kapasitas Produksi Tenaga Kerja, Modal Kerja Fasilitas lain milik perusahaan 2. Faktor Ekstern Persaingan Pertumbuhan, penyebaran penduduk Daya beli, tingkat pendidikan masyarakat Budaya Kebijakan pemerintah Kondisi perekonomian nasional dan global
5

Top Management

Middle Management

Middle Management

Supervisor

Supervisor

Supervisor

Supervisor

A budget is prepared with the full cooperation and participation of managers at all levels. A participative budget is also known as a self-imposed budget.

Human Relations Problems

1. Low levels of participation in the budget process and
Lack of acceptance of responsibility for the final budget. 2. Incentives to lie and cheat in the budget process.

3. Difficulties in obtaining accurate sales forecasts.

Management should seek to create an environment where there is a true two-way flow of information.

Types of Budgets
Strategic plan
Long-range planning

Master budget

Capital budget

Continuous budget

Strategic Plan
The most forward-looking budget is the strategic plan, which sets the overall goals and objectives of the organization.

The strategic plan leads to long-range planning, which produces forecasted financial statements for five- to ten-year periods.

Long-range Plans
Long-range plans

are coordinated with capital budgets, which detail the planned expenditures for facilities, equipment, new products, and other long-term investments.
Master budgets link to both long-range plans and short-term budgets.

Master Budget
The master budget is a detailed and comprehensive analysis of the first year of the long-range plan. It summarizes the planned activities of all subunits of an organization.

Sales Production Distribution Finance

Continuous Budget
Rolling budgets...

are a common form of master budgets that add a month in the future as the month just ended is dropped.

 The capital budget states the approved capital projects, plus a lump sum amount for small projects that do not require high level approval For the projects that remain, an estimate of the cash that will be spent each quarter is prepared. This is necessary in order to prepare the cash flow statement.

13

Steps in Preparing the Master Budget

1. Basic data

2. Operating budget

3. Financial budget

Master Budget Components

Operating budget (Profit plan). . .
Focuses on the Income Statement and supporting schedules or budgeted expenses.

Financial budget. . .

Focuses on the effects that the operating budget and other plans will have on balance sheet

1 6 2 7

8 9

10

Sales budget
is a detailed plan, expressed in both units and dollars, that identifies the product (or service) sales expected in an accounting period
A firm prepares the sales budget for a period based on the forecasted sales level production capacity for the budget period long-term plan short-term goal of the firm

Peramalan Penjualan (Sales Forecast)

Merupakan perkiraan tingkat penjualan pada kondisi tertentu. Teknik peramalan penjualan: - Judgement Method (Qualitative) - Statistical Method (Quantitative)

 menentukan berapa banyak persediaan harus dibeli atau diproduksi dalam masa mendatang untuk menutup kebutuhan periode tersebut, yang berguna untuk Menunjang kegiatan penjualan Menjaga tingkat persediaan yang memadai Mengatur produksi agar biaya-biaya produksi dapat ditekan seminimal mungkin Sebagai bahan penyusunan anggaran biaya penjualan, anggaran hutang dan kas

Competitors behavior

Raw material availability

Market demand

External to firm
External capacity

Planning for production

Economic conditions

Length of processing time

EconomicalLot s of Runs

Internal to firm

Current physical capacity

Current workforce

Inventory levels

Activities required for production

Total Budgeted Desired Units of Production = Sales in + Ending Finished Units Units Goods Inventory

Desired Units of Beginning Finished Goods Inventory

Three estimates required to forecast production: - Budgeted sales in units. - Budgeted ending inventory. - Budgeted beginning inventory.
Estimated units in beginning and ending inventories based on inventory policies and/or market conditions.

Direct Material Purchases

The material purchases budget is based on production quantity and desired material inventory levels.

= + = =

Units to produce Material needed per unit Material needed for units to produce Desired units of material in ending inventory Total units of material needed Units of material in beginning inventory Units of material to purchase

Units to be produced * Standard time allowed per unit = Standard labor time allowed * Per hour direct labor cost = Total direct labor cost

 Merupakan seluruh biaya produksi selain bahan langsung dan upah langsung
Nature of Overhead Costs

Many
Incurred Anytime Incurred Anywhere Unpredictably Behaved

Difficult to Control
Subject to Manipulate Significantly Accounted

1. Penetapan Pusat Pertanggung Jawaban 2. Identifikasi dan klasifikasi item item biaya yang termasuk ke dalam pos overhead untuk setiap pusat pertanggungjawaban berdasarkan perilakunya 3. Pemilihan pemicu biaya (cost driver) 4. Penetapan Level Kapasitas dan Standard Biaya 5. Pengukuran dan Pengumpulan Biaya Aktual 6. Perbandingan Biaya Aktual dan Biaya Standard 7. Keputusan dan Tindakan Koreksi atas Penyimpangan

Operating Expense Budget

The budgeting of operating expenses depends on several factors.

Month-to-month changes in sales volume and other cost-driver activities directly influence many operating expenses. Expenses driven by sales volume include sales commissions and many delivery expenses.

Operating Expense Budget

Other expenses are not influenced by sales or other cost-driver activity and are regarded as fixed, within appropriate relevant ranges.

Rent

Depreciation

Insurance

Salaries

A flexible budget is a budget that adjusts for changes in sales volume and other cost-driver activities. If you can tell me what your activity was for the period, I will tell you what your costs and revenue should have been.

Show revenues and expenses that should have occurred at the actual level of activity. May be prepared for any activity level in the relevant range. Reveal variances due to good cost control or lack of cost control. Improve performance evaluation.

 Variable Costs Total costs that vary in direct proportion to changes in the level of activity within the relevant range. Fixed Costs Costs that remain constant in total, regardless of the changes in activity within the relevant range. Semivariable Costs Costs that contains both fixed and variable elements

Per Unit Variable Cost Total Variable Costs

Cost Cost

Volume (Activity Base)

Volume (Activity Base)

Total Fixed Costs

Cost

Per Unit Fixed Costs

Cost

Volume (Activity Base)

Volume (Activity Base)

Semi Variable Cost

The total variable cost line can be expressed as an equation: Y = a + bX Where: Y = the total mixed cost a = the total fixed cost (the vertical intercept of the line) b = the variable cost per unit of activity (the slope of the line) X = the level of activity

Y Total Utility Cost

Variable Cost per KW

X

Activity (Kilowatt Hours)

Fixed Monthly Utility Charge

 Data penjualan dan biaya penjualan pada berbagai tingkat penjualan adalah sebagai berikut: Jumlah Penjualan Rp. 13.000.000 Rp. 12.000.000 Rp. 14.000.000 Rp. 15.000.000 Biaya Penjualan Rp. 1.900.000 Rp. 1.800.000 Rp. 1.950.000 Rp. 2.100.000

Harga Jual per satuan produk Rp. 1.000 Rencana penjualan bulan Mei 13.000 Unit, maka berapa anggaran biaya penjualan untuk bulan Mei

 The budgeted income statement is the important end-product in preparing operating budgets. Budgeted income from operations is often a benchmark for judging management performance.

Activity-Based Master Budgets

Functional budgeting focuses on preparing budgets for various functions such as production, selling, and administrative support.
An activity-based budgetary system emphasizes the planning and control purpose of cost management.

Cash Budget
The cash receipts section includes expected receipts from cash sales,collections from customers, interest and dividends, and proceeds from sales of assets and stock.
Any Company Cash Budget

The cash disbursements section shows expected payments for direct materials, direct labor, manufacturing overhead, selling & administrative expenses, income taxes, dividends, and assets.

Beginning cash balance Add: Cash receipts (itemized) Total cash available Less: Cash disbursements (itemized) Excess (deficiency) of available cash over cash disbursements Financing Ending cash balance

$x,xxx x,xxx x,xxx x,xxx x,xxx x,xxx $x,xxx

The financing section shows expected borrowings and the repayment of borrowed funds plus interest.

Langkah Penyusunan Anggaran Kas

Menyusun anggaran piutang Menyusun anggaran penerimaan kas Menyusun anggaran pengeluaran kas Menyusun anggaran kas yang bersifat sementara Memperkirakan pembayaran bunga Menyusun anggaran kas akhir

 The budgeted balance sheet is a projection of financial position at the end of the budget period. It is developed from the budgeted balance sheet for the preceding year and the budgets for the current year.