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FINANCIAL PLANNING

FINANCIAL PLANNING. The Financial Planning Process. Fixed Assets Outlays R & D Activities Marketing & Product Development Actions Sources of Financing Termination of Existing Project, product Line Repayment of Outstanding Debts Planned Acquisition. Long Run/Strategic Financial Plan.

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FINANCIAL PLANNING

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  1. FINANCIAL PLANNING The Financial Planning Process • Fixed Assets Outlays • R & D Activities • Marketing & Product Development Actions • Sources of Financing • Termination of Existing Project, product Line • Repayment of Outstanding Debts • Planned Acquisition Long Run/Strategic Financial Plan Key Input: • Sales Forecast • Various Forms of Operating & Financial Data Key Output: • Operating Budgets • Cash Budgets • Proforma Financial Statement Short/Operating Plans & Budgets The Financial Planning Process. Financial planning: aspekpentingdalamkehidupandanoperasiperusahaan yang berfungsisebagaipedoman, koordinasidanpengendaliantindakanperusahaanuntukmencapaitujuan. Duaaspekpentingdalam financial planning process: • Cash Planning: persiapan cash budget perusahaan • Profit Planning: perencanaan profit denganmenyusunlaporankeuanganproforma.

  2. Short Run Financial Planning Process: Sales Forecast Long Term Financing Plan Production Plans Fixed Asset Outlay Plan Current Period Balance Sheet Statement Proforma Income Statement Cash Budget Proforma Balance Sheet Production Plans mencakupestimasibiayabahanbaku, tenagakerja, overhead danoperasi. Cash Planning: Cash Budgets. Cash Budget: Proyeksikeuanganperusahaanterhadap surplus ataukekurangankasjangkapendek. Biasanyadisusundalamperiodesatutahundandiperincidalamjangkawaktu yang lebihpendek. Kelebihan kas dapat diinvestasikan ke marketable securities dan kekurangan kas dapat ditutup dengan pendanaan jangka pendek. The Sales Forecast. The sales forecast: Prediksipenjualanperusahaandalamjangkatertentu yang didasarkanpada data internal dan external. Berdasarkanramalanini, perusahaanmenyusunalirankasbulanan yang berasaldariproyeksi: • Penerimaanpenjualan • Pengeluaranuntukproduksi • Persediaan • Biayapenjualan • Asset tetap • Besarnyapendanaan

  3. External forecast: Peramalan penjualan didasarkan pada hubungan penjualan perusahaan dengan indikator ekonomi eksternal: GNP dan Personal Income. Internal forecast: : Peramalan penjualan didasarkan pada konsensus penjualan melalui saluran penjualan perusahaan sendiri. Informasi dapat dikumpulkan dari bagian marketing dan produksi. Dalam melakukan prediksi, perusahaan harus mengkombinasikan data peramalan eksternal dan internal sebagai dasar peramalan penjualan final. Mempersiapkan cash Budget. Cash Receipts: Cash sales, collections of account receivables & other cash receipts Cash Disbursements: Cash purchases, Payments of account payable, payments of cash dividents, Rent payments,Wages & salaries,Tax payments, Fixed assets outlays, Interest payments, Principal payments, dan Repurchase of stock

  4. Contoh: PT ABC akanmenyusun cash budget bulanOktober, November danDesemberdengan data sbb: SkedulProyeksi Cash Receipts SkedulProyeksi Cash Disbursement

  5. BerdasarkanSkedul Cash Receipts dan Disbursements, makadapatdisusun Cash Budgets: Profit Planning: Proforma Statement Proforma Statements: Proyeksilaporankeuangan - Income statement dan Balance sheets. Profit planning process memusatkan pada persiapan proforma sataments. Input untukpenyusunanproforma statements: • Financial Statements daritahunsebelumnya • Sales forecast untuktahun yang akandatang.

  6. INCOME STATEMENT FOR VECTRA MANUFACTURING FOR THE YEAR ENDED DECEMBER 31, 2009 BALANCE SHEET FOR VECTRA MANUFACTURING FOR THE YEAR ENDED DECEMBER 31, 2009

  7. 2010 sales Forecast for Vectra Manufacturing

  8. PROJECTED INCOME STATEMENT FOR VECTRA MANUFACTURING FOR THE YEAR ENDED DECEMBER 31, 2010

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