• Pengertian Anggaran• Tujuan Penyusunan Anggaran• Faktor-faktor Yang Mempengaruhi

Penyusunan Anggaran• Kelemahan Dan Keunggulan

Penganggaran• Jenis-jenis Anggaran• Isi Anggaran• Latihan Soal

Advantages of Budgeting

Define goalDefine goaland objectivesand objectives

Uncover potentialUncover potentialbottlenecksbottlenecks

CoordinateCoordinateactivitiesactivities

CommunicateCommunicateplansplans

Think about andThink about andplan for the futureplan for the future

Means of allocatingMeans of allocatingresourcesresources

• Dalam Operasional Perusahaan

KINERJA

ANGGARAN

Tujuan & Sasaran

Threat

Strength Weakness

STRATEGI

Opprtunity

Faktor yang Mempengaruhi Penyusunan Anggaran

1. Faktor Intern • Penjualan tahun lalu• Kebijakan perusahaan • Kapasitas Produksi• Tenaga Kerja, Modal Kerja • Fasilitas lain milik perusahaan2. Faktor Ekstern • Persaingan• Pertumbuhan, penyebaran penduduk • Daya beli, tingkat pendidikan masyarakat• Budaya• Kebijakan pemerintah• Kondisi perekonomian nasional dan global

5

A budget is prepared with the full cooperation andA budget is prepared with the full cooperation andparticipation of managers at all levels. A participative budget participation of managers at all levels. A participative budget

is also known as a is also known as a self-imposed budgetself-imposed budget..

S u p erviso r S u p erviso r

M id d leM an ag em en t

S u p erviso r S u p erviso r

M id d leM an ag em en t

Top M an ag em en t

Human Relations ProblemsHuman Relations Problems

1. Low levels of participation in the 1. Low levels of participation in the budget process andbudget process and

Lack of acceptance of responsibility Lack of acceptance of responsibility for the final budget.for the final budget.

2. Incentives to lie and cheat in the 2. Incentives to lie and cheat in the budget process.budget process.

3. Difficulties in obtaining accurate 3. Difficulties in obtaining accurate sales forecasts.sales forecasts.

1. Low levels of participation in the 1. Low levels of participation in the budget process andbudget process and

Lack of acceptance of responsibility Lack of acceptance of responsibility for the final budget.for the final budget.

2. Incentives to lie and cheat in the 2. Incentives to lie and cheat in the budget process.budget process.

3. Difficulties in obtaining accurate 3. Difficulties in obtaining accurate sales forecasts.sales forecasts.

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

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

Types of Budgets

Strategic planStrategic plan Long-range planningLong-range planning

Capital budgetCapital budget

Master budgetMaster budget

Continuous budget Continuous budget

Strategic PlanStrategic Plan

The most forward-looking budget is theThe most forward-looking budget is thestrategic plan, which sets the overallstrategic plan, which sets the overall

goals and objectives of the organization.goals and objectives of the organization.

The strategic plan leads to long-rangeThe strategic plan leads to long-rangeplanning, which producesplanning, which produces

forecasted financial statementsforecasted financial statementsfor five- to ten-year periods.for five- to ten-year periods.

Long-range plans…Long-range plans…

are coordinated with capital budgets,are coordinated with capital budgets,which detail the planned expenditureswhich detail the planned expendituresfor facilities, equipment, new products,for facilities, equipment, new products,

and other long-term investmentsand other long-term investments..

Long-range PlansLong-range Plans

Master budgets link to both long-range Master budgets link to both long-range plans and short-term budgetsplans and short-term budgets..

Master BudgetMaster Budget

SalesSales

ProductionProduction

DistributionDistribution

FinanceFinance

The master budgetThe master budget

is a detailed and is a detailed and

comprehensive analysis comprehensive analysis

of the first year of theof the first year of the

long-range plan. long-range plan.

It summarizes theIt summarizes the

planned activitiesplanned activities

of all subunits ofof all subunits of

an organization.an organization.

Continuous BudgetContinuous Budget

Rolling budgets...Rolling budgets...are a common form ofare a common form ofmaster budgets that master budgets that add a month in the add a month in the future as the month future as the month

just ended is dropped.just ended is dropped.

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• 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.

• 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.

Steps in Preparing the Master Steps in Preparing the Master BudgetBudget

1. Basic data1. Basic data

2. Operating budget2. Operating budget

3. Financial budget3. Financial budget

Operating budgetOperating budget(Profit plan). . .(Profit plan). . .

Financial budget. . .Financial budget. . .

Master Budget ComponentsMaster Budget Components

Focuses on the Focuses on the Income Statement Income Statement

and supporting and supporting schedules or schedules or

budgeted expensesbudgeted expenses..

Focuses on the effects Focuses on the effects that the operating that the operating

budget and other plans budget and other plans will have on balance will have on balance

sheetsheet

1

2

3 4 5

6 7

8

9 10

Sales budgetSales 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 Peramalan Penjualan (Sales Forecast)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

Planning for production

External capacity

Competitors’ behavior

Raw material availability

Market demand

Economic conditions

Currentphysical capacity

Current workforce

Inventory levels

Activities required for production

External to firm

Internal to firm

EconomicalLots of Runs

Length of processing time

Three estimates required to forecast production:Three estimates required to forecast production:- Budgeted sales in units.- Budgeted sales in units.- Budgeted ending inventory.- Budgeted ending inventory.- Budgeted beginning inventory.- Budgeted beginning inventory.

Estimated units in beginning and ending inventories Estimated units in beginning and ending inventories based on inventory policies and/or market conditions.based on inventory policies and/or market conditions.

Total Production

Units =

Budgeted Sales in Units

+ Desired Units of Ending Finished Goods Inventory

– Desired Units of

Beginning Finished Goods Inventory

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

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

Direct Material Purchases

• Units to be produced• * Standard time allowed per

unit• = Standard labor time allowed• * Per hour direct labor cost• = Total direct labor cost

Nature of Overhead Costs

Many Difficult to Control

Incurred Anytime Subject to Manipulate

Incurred Anywhere Significantly Accounted

Unpredictably Behaved

• Merupakan seluruh biaya produksi selain bahan langsung dan upah langsung

1. Penetapan Pusat Pertanggung Jawaban2. 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 Biaya5. Pengukuran dan Pengumpulan Biaya Aktual6. Perbandingan Biaya Aktual dan Biaya Standard7. Keputusan dan Tindakan Koreksi atas

Penyimpangan

Operating Expense BudgetOperating Expense Budget

The budgeting of operating expenses depends on several factors.The budgeting of operating expenses depends on several factors.

Month-to-month changes in sales volume and other cost-driver Month-to-month changes in sales volume and other cost-driver activities directly influence many operating expenses.activities directly influence many operating expenses.

Expenses driven by Expenses driven by sales volume include sales volume include

sales commissions andsales commissions and many delivery expenses.many delivery expenses.

Other expenses are not influenced by salesOther expenses are not influenced by salesor other cost-driver activity and are regardedor other cost-driver activity and are regardedas fixed, within appropriate relevant ranges.as fixed, within appropriate relevant ranges.

RentRent

InsuranceInsurance

DepreciationDepreciation

SalariesSalaries

Operating Expense Operating Expense BudgetBudget

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.

Improve performance evaluation.

May be prepared for any activity level in the relevant range.

Show revenues and expensesthat should have occurred at theactual level of activity.

Reveal variances due to good costcontrol or lack of cost control.

• 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

Total Variable CostsPer Unit Variable Cost

Cost

Volume (Activity Base)

Cost

Volume (Activity Base)

Total Fixed CostsPer Unit Fixed

Costs

Cost

Volume (Activity Base)

Cost

Volume (Activity Base)

Fixed Monthly

Utility Charge

Variable

Cost per KW

Activity (Kilowatt Hours)

To

tal

Uti

lity

Co

st

X

Y

Total mixed cost Y

= a + bX

Semi Variable Cost

• Data penjualan dan biaya penjualan pada berbagai tingkat penjualan adalah sebagai berikut:

Jumlah Penjualan Biaya Penjualan

Rp. 13.000.000 Rp. 1.900.000

Rp. 12.000.000 Rp. 1.800.000

Rp. 14.000.000 Rp. 1.950.000

Rp. 15.000.000 Rp. 2.100.000

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

• The The budgeted income statementbudgeted income statement is the important end-product in is the important end-product in preparing preparing operating budgetsoperating budgets. .

• Budgeted income from operations is Budgeted income from operations is often a benchmark for judging often a benchmark for judging management performance.management performance.

Activity-Based Master Activity-Based Master BudgetsBudgets

An activity-based budgetary system An activity-based budgetary system emphasizes the planning and control emphasizes the planning and control

purpose of cost management.purpose of cost management.

Functional budgeting focuses on Functional budgeting focuses on preparing budgets for various preparing budgets for various functions such as production, functions such as production,

selling, and administrative support.selling, and administrative support.

Cash BudgetCash 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 CompanyCash Budget

Beginning cash balanceAdd: Cash receipts (itemized)Total cash availableLess: Cash disbursements (itemized)Excess (deficiency) of available cash over cash disbursementsFinancing

Ending cash balance

$x,xxx x,xxxx,xxx

x,xxxx,xxx

x,xxx

$x,xxx

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

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.