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BUDGETING

BUDGETING. ENDANG DWI WAHYUNI. PENGERTIAN:. Anggaran (Budget ) adalah rencana kuantitatif dari aktivitas usaha sebuah organisasi ( pemasaran , produksi dan keuangan ) ;

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BUDGETING

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  1. BUDGETING ENDANG DWI WAHYUNI

  2. PENGERTIAN: • Anggaran (Budget) adalahrencanakuantitatifdari aktivitasusahasebuahorganisasi (pemasaran, produksidankeuangan) ; • anggaranmengidentifikasisumberdayadankomitmen yang dibutuhkanuntukmemenuhitujuanorganisasiselamaperiodedianggarkan.

  3. KARAKTERISTIK ANGGARAN: • Anggaran mengestimasi potensi laba suatu bisnis • Anggaran dinyatakan dalam istilah moneter, walaupun jumlah moneter dapat saja ditunjang oleh jumlah non moneter (missalnya, unit yang dijual atau diproduksi). • Mencakupperiodesatutahun. • Anggaranmerupakankomitmenmanajemen; manajersepakatuntukmengembantanggungjawabataspencapaiantujuan yang dianggarkan. • Usulananggaranditelaahdandisetujuiolehotoritas yang lebihtinggiketimbangolehpihak yang menganggarkan (budgetee). • Begitudisetujui, anggaranhanyadapatdiubahdalamkondisi yang ditetapkan. • Secaraberkala, kinerjafinansialsesungguhnyadibandingkandengananggaran, danselisihnyadianalisisdandijelaskan.

  4. Planning Strategic Plan Long-Term Objectives Budgeting: Planning and Control Short-Term Objectives Short-Term Plan Budgets Feedback

  5. Planning Control Strategic Plan Monitoring of Actual Activity Long-Term Objectives Short-Term Objectives Short-Term Plan Comparison of Actual with Planned Budgets Investigation Feedback Corrective Action

  6. Advantages of Budgeting 1. It forces managers to plan. 2. It provides information that can be used to improve decision making. 3. It provides a standard for performance evaluation. 4. It improves communication and coordination.

  7. Macam-macam Anggaran: • Penganggaraninkremental Yaknimetodeanggaran yang hanyamempertimbangkanperubahansumberdayadarianggarantahunsebelumnya. Dalam hal ini anggaran sebelumnya, berfungsi sebagai landasan bagi penganggaran sumber daya inkremental. • Penganggaran basis nol Dalampenganggaranini, semuajajaranmanajemenbertolakdarinoldanmengestimasikebutuhansumberdaya yang diperlukanuntukmendanaiaktivitas-aktivitastahunanggaran.

  8. PenganggaranStatik Yaknimerupakanancangan yang dipakaiolehbanyakperusahaanjasadanadabanyakfungsijasapendukungsepertibagianpembelian, bagianakuntansi, danbagianhukum. • Penganggaranfleksibel. Anggaran ini mengaitkan volume aktivitas dengan jumlah rupiah yang dianggarkan. Bermanfaat terutama dalam menaksir dan mengendalikan biaya pabrik dan beban operasi.

  9. Anggaran Induk (Master Budget) • Anggaran induk (Master Budget) adalahsebuahanggarankomprehensif yang menyatakankeseluruhanrencanabisnisbagiseluruhperusahaanuntuksuatuperiode yang mencakupsatutahunataukurang. • Induk Anggaran terdiri atas dua komponen utama, yakni :  • Anggaranoperasi, dan • Anggarankeuangan

  10. Anggaran Operasi

  11. Anggaran Keuangan

  12. Sales Budget Production Budget Direct Materials Purchases Budget Direct Labor Budget Overhead Budget Cost of Goods Sold Budget Budgeted IS Ending FG Inventory Budget Selling and Administrative Expenses Budget` The Master Budget Cash Budget

  13. Anggaran Penjualan • Yaknimerupakanskedulrinci yang memperlihatkanpenjualan yang diharapkanuntukperiode yang akandatang. Anggaranpenjualanberasaldariestimasipermintaan (dankesanggupanuntukmemasok) akanprodukperusahaanpadahargatertentu.

  14. Contoh: Anggaran Penjualan Sebuahperusahaan yang bergerakdalambidangusahaindustripakaian anak-anak, akanmerencanakanpenjualankebeberapadaerahsecarakuartalansebanyak5.700 unit selamatahun 2010. Berikutdisajikaninformasiberkenaandenganrencanapenjualandiatas, yaknisebagaiberikut : RencanaPenjualanselama 4 kwartaladalahsebagaiberikut : Kwartal I : 1.000 unit Kwartal II : 1.200 unit Kwartal III : 1.500 unit Kwartal IV : 2.000 unit Hargajual/unit : $. 10

  15. Altop Corp Sales Budget For the Year Ended December 31, 2010 Quarter 1 2 3 4 Year Units 10001200150020005700 Harga Jual / unitx $10x$10x $10 x $10x $10 Jumlah penjualan10.00012.00015.000 20.000 57.000

  16. Schedule 2 Altop Corp. Production Budget For the Year Ended December 31, 2010 Quarter 1 2 3 4 Year Sales (Schedule 1) 1,000 1,200 1,500 2,000 5,700 Desired ending inventory 240 300 400 200 200 Total needs 1,240 1,500 1,900 2,200 5,900 Less: Beginning inventory -180 -240 -300 -400-180 Units to be produced 1,060 1,260 1,600 1,800 5,720

  17. Schedule 3 Texas Rex, Inc. Direct Materials Purchases Budget For the Year Ended December 31, 2010 Quarter 1 2 3 4 Year Units to be produced (Schedule 2) 1,060 1,260 1,600 1,800 5,720 Direct materials per unit x 1x 1x 1x 1x 1 Production needs 1,060 1,260 1,600 1,800 5,720 Desired ending inventory 126 160180 106 106 Total needs 1,186 1,420 1,780 1,906 5,826 Continued

  18. Quarter 1 2 3 4 Year Total needs 1,186 1,420 1,780 1,906 5,826 Less: beginning inventor-58 -126 -160 -180-58 Direct materials to be purchased 1,128 1,294 1,620 1,726 5,768 Cost perpound x $3x $3x $3x $3x $3 Total purchase cost plain t-shirts $3,384 $3,882 $4,860 $5,178 $17,304

  19. Schedule 3 Altop Corp. Direct Materials Purchases Budget For the Year Ended December 31, 2010 Quarter 1 2 3 4 Year Units to be produced (Schedule 2) 1,060 1,260 1,600 1,800 5,720 Direct materials per unitx 5x 5x 5x 5x 5 Production needs 5,300 6,300 8,000 9,000 28,600 Ending inventory 630 800900 530 530 Total needs 5,930 7,100 8,900 9,530 29,130 Continued

  20. Quarter 1 2 3 4 Year Total needs 5,930 7,100 8,900 9,530 29,130 Less: beginning inventory-390 -630 -800 -900 -390 Direct materials to be purchased 5,540 6,470 8,100 8,630 28,740 Cost per ouncex $0.20x $0.20x $0.20x $0.20x $0.20 Total purchase cost of ink$ 1,108$ 1,294$ 1,620$ 1,726$ 5,748 Total direct materials pur- chases cost$4,492 $5,176 $6,480 $6,904 $23,052

  21. Schedule 4 Altop Corp. Direct Labor Budget For the Year Ended December 31, 2010 Quarter 1 2 3 4 Year Units to be produced (Schedule 2) 1,060 1,260 1,600 1,800 5,720 Direct labor time per unit (hr.) x 0.12x 0.12x 0.12x 0.12x 0.12 Total hours needed 127.2 151.2 192 216 686.4 Average wage per hourx $10x $10x $10x $10x $10 Total direct labor cost $1,272 $1,512 $1,920 $2,160 $6,864

  22. Schedule 5 Altop Corp. Overhead Budget For the Year Ended December 31, 2010 Quarter 1 2 3 4 Year Budgeted direct labor hours (Schedule 4) 127.2 151.2 192 216 686.4 Variable overhead ratex $5x $5x $5x$5x $5 Budgeted variable overhead $ 636 $ 756 $ 960 $1,080$ 3,432 Budgeted fixed overhead 1,645 1,6451,6451,645 6,580 Total overhead $2,281 $2,401 $2,605 $2,725 $10,012

  23. Units Unit Cost Total Finished goods: T-shirts 200 $6.95 $1,390 Schedule 6 Altop Corp. Ending Finished Goods Inventory Budget For the Year Ended December 31, 2010 Unit-cost computation: Direct materials ($3 + $1) $4.00 Direct labor (0.12 hr. @ $10) 1.20 Overhead: Variable (0.12 hr. @ $5) 0.60 Fixed (0.12 hr. @ $9.59) 1.15 Total unit cost $6.95

  24. Schedule 8 Altop Corp. Selling and Administrative Expenses Budget For the Year Ended December 31, 2010 Quarter 1 2 3 4 Year Planned sales in units (Schedule 1) 1,000 1,200 1,500 2,000 5,700 Variable selling and administrative expenses per unit x $0.10x $0.10x $0.10x $0.10x $0.10 Total variable expenses$ 100$ 120$ 150$ 200 $570 Continued

  25. Quarter 1 2 3 4 Year Fixed selling and admin- istrative expenses: Salaries$1,420 $1,420 $1,420 $1,420 $5,680 Utilities 50 50 50 50200 Advertising 100 200 300 500 1,100 Depreciation 150 150 150 150 600 Insurance ------500---500 Total fixed exp.$1,720$1,820$2,420$2,120$8,080 Total selling and admin- istrativeexp.$1,820 $1,940 $2,570 $2,320$8,650

  26. Schedule 9 Altop Corp. Budgeted Income Statement For the Year Ended December 31, 2010 • Sales (Schedule 1) $57,000 • Less: Cost of goods sold (Schedule 7) -39,617 • Gross margin $17,383 • Less: Selling and administrative expenses (Schedule 8) -8,660 • Operating income $ 8,733 • Less: Interest expense - 60 • Income before taxes $ 8,673 • Less: Income taxes -2,550 • Net income $ 6,123

  27. Financial Budgets • The cash budget • The budgeted balance sheet • The budget for capital expenditures

  28. The Cash Budget Beginning cash balance xxx Add: Cash receipts xxx Cash available xxx Less: Cash disbursements xxx Less: Minimum cash balance xxx Cash surplus (deficiency) xxx Add: Cash from loans xxx Less: Loan repayments xxx Add: Minimum cash balance xxx Ending cash balance xxx

  29. $1,000 (loan) - $977 + $1,000 (minimum cash balance) The Cash Budget Texas Rex, Inc. 1st Quarter Beginning cash balance $ 5,200 Add: Cash receipts (cash ncredit sales) 10,600 Total cash available 15,800 Less: Cash disbursements -15,777 Less: Minimum cash balance - 1,000 Total cash needs -16,777 Excess or deficiency (-) of cash - 977 Add: Cash from loans 1,000 Less: Loan repayments ---- Ending cash balance $ 1,023

  30. Altop Corp. Cash Receipts Pattern for 2010 Source Quarter 1 Quarter 2 Quarter 3 Quarter 4 Cash sales $ 2,500 $ 3,000 $ 3,750 $ 5,000 Received on account from: Quarter 4, 20091,350 Quarter 1, 2010 6,750 750 Quarter 2, 2010 8,100 900 Quarter 3, 2010 10,125 1,125 Quarter 4, 2010 ---- ---- --- 13,500 Total cash receipts $10,600 $11,850 $14,775 $19,625

  31. Altop Corp. Budgeted Balance Sheet December 31, 2010 Assets Current assets: Cash $ 7,503 Accounts receivable 1,500 Materials inventory 424 Finished goods inventory 1,390 Total current assets $10,817 Property, plant, and equipment: Land $ 1,100 Building and equipment 36,500 Accumulated depreciation -7,760 Total property, plant, and equipment 29,840 Total assets $40,657 Continued

  32. Liabilities and Owners’ Equity Current liabilities: Accounts payable $ 1,381 Owners’ equity: Retained earnings $39,276 Total owners’ equity 39,276 Total liabilities and owners’ equity $40,657

  33. Behavior Dimensions of Budgeting • Goal congruence • Dysfunctional behavior • Frequent feedback on performance • Monetary and nonmonetary incentives • Participative budgeting • Realistic standards • Controllability of costs • Multiple measures of performance

  34. Konsekuensidisfungsionaldaripenyusunananggaran • Rasa tidakpercaya • Resistensi • Konflik internal • Efeksamping lain yang tidakdiinginkan

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