Penganggaran Fundamental Aspek.pptx

8/18/2019 Penganggaran Fundamental Aspek.pptx

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PENGANGGARAN

PERUSAHAAN

Materi 2

Fundamental Aspects

Tutor : adlah Riyadi SE A! "A#


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A budget is not: Written in stone – where necessary, a budget can be changed, so

long as you take steps to deal with the implications of the changes.

Simply a record of last year’s expenditure, with an extra 15%added on to cover ination. !very year is di"erent. #rganisationsneed to use the budgeting process to explore what is really neededto implement their plans.

Just an administrative and nancial requirement of donors. $he budget should not be prepared as part of a funding proposal andthen taken out and dusted when it is time to do a nancial report forthe donor. &t is a living tool that must be consulted in day to day

work, checked monthly, monitored constantly and used creatively.

An optimistic and unrealistic picture of what things actuallycost – don't underestimate what things really cost in the hopes thatthis will help you raise the money you need. &t is better to returnunspent money to donors than to beg for a (bit more) so you can

complete the work.


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Why budget ?

$he budget is an essential management tool. *ithout a budget,you are like a pilot navigating in the dark without instruments.

$he budget tells you how much money you need to carry outyour activities.

$he budget forces you to be rigorous in thinking through the

implications of your activity planning. $here are times whenthe realities of the budgeting process force you to rethinkyour action plans.

+sed properly, the budget tells you when you will needcertain amounts of money to carry out your activities.

$he budget enables you to monitor your income andexpenditure and identify any problems.

$he budget is a basis for nancial accountability and

transparency. *hen everyone can see how much should have


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The Principal Problems :

Developing management sophistication in its

application;

Developing a realistic budget;

Developing realistic objectives and standards;

Adequate communication of the attitudes,

policies, and guidelines by higher levels of

management;

Attaining managerial flexibility in its application;

pdating the system to harmoni!e "ith the

changing environment "ithin "hich the

management operates


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Disadvantages of #udget :

#ased on estimates;

$ust be continually adapted to fit changing circumstances;

%xecution of PP & ' "ill not occur automatically;

PP & ' "ill not ta(e the place of management


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There must be commitments by the top management

)dentification of characteristics of the firm and the

environment

%valuation of the organi!ational structure and

assignment of managerial responsibilities

%valuation and reorgani!ation of the accounting system

Policy determination must be made in respect to the time

dimensions

$ust be communicated to all levels of management

Documents

Penganggaran Fundamental Aspek.pptx