anggaran
TRANSCRIPT
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PERENCANAAN KEUANGAN
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Perencanaan Keuangan
Tujuan SesiMemahami AnggaranMenyiapkan/menyusun AnggaranMenggunakan Anggaran
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Pokok Bahasan1. Anggaran dan keunggulannya 2. Langkah-langkah dalam
penyusunan anggaran 3. Proses dalam menyusun
Anggaran Induk (Master Budget)
4. Pemanfaatan Anggaran
Perencanaan Keuangan
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MERUPAKAN SUATU RENCANA TENTANGSELURUH KEGIATAN PERUSAHAAN YANG DISUSUNSECARA SISTEMATIS, DINYATAKAN DALAM UNIT (SATUAN)MONETER DAN BERLAKU UNTUK JANGKAWAKTU TERTENTU DI MASA YAD.
(ANGGARAN)
(PENGANGGARAN)
MERUPAKAN SUATU KEGIATAN/PROSESUNTUK MENGHASILKAN ANGGARAN
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Keunggulan Anggaran
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INDIRECT1.Koordinasi &
teamwork;2.Pertukaran
Informasi;3.Berorientasi
kepada Tujuan ;4.Memobilisasi
Sumberdaya.
LANGSUNG1.Mengendalikan
arus kas;2.Monitoring
aktivitas keuangan;
3.Mengendalikan pelaksanaan dari Rencana (Keungan).
Keunggulan Anggaran
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Menyusun Anggaran
Tentukan Tujuan
Perusahaan
Susun Rencana
Perusahaan
Siapkan Anggaran
Increasemarketshare?
Increasemarketshare?
Advertising?Advertising? Cash?Cash?
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Process in Allocating Budgets
Determine key factor &
keybudgets
Step 1Setting upthe budget
team
Step 2 Collecting&
Coordinatinginformation
Step 3preparing
masterbudget
Step 4
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Key Factors & Key Budgets
Money?
Revenue?
Cash budget
Salesbudget
Determinekey factor
& keybudget
STEP 1
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The Budget Team
Productiondepartment
Admin & HRdepartment
The budgetteam
STEP 2
Salesdepartment
Accountingdepartment
Board ofmanagement
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Colleting & CoordinatingInformation
Externalmethods
Internalmethods
Colletingcoordinatinginformation
STEP 3
Sales repor
tsStatistical data
CompetitorsEconomicclimate
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The Master BudgetSTEP
4Sales budgetSales budget
Production budgetProduction budget
Overheadbudget
Overheadbudget
Direct labor budget
Direct labor budget
Direct material budget
Direct material budget
Costs of goodssold budget
Costs of goodssold budget
Budgetedincome statement
Budgetedincome statement
Cash budgetCash budget Investmentbudget
Investmentbudget
Marketing & Mgmtbudget
Marketing & Mgmtbudget
R & D budgetR & D budget
Budgetedbalance sheet
Budgetedbalance sheet
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Using Budgets
Use ofbudgets
Budgetary control &
variance analysis
Other usesof budgets
Flexible budgetand budgetary
control
Standardcosting &budgetary
control
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Budgetary Control
Establishingbudgets
Analyzingvariances
Identifyingresponsibility
Analyzingcauses
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Fixed productioncost variance
Variance insales & mgnt
Variable productioncost variance
Material variance Direct laborvariance
Other expenditurevariance
Volumevariance
Pricevariance
Profit variance
Cost varianceRevenue variance
Usage variance Price variance
Slacktime variance
Wagevariance
Variance Analysis
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Variance Analysis
Profitsvariance
Revenuevariance
Costsvariance
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Revenue Variance
Revenuevariance
Volume variance
VV = (quantity sold – quantity budgeted) x selling price
Price variance
PV = quantity budgeted x (selling price – budgeted price)
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Material Cost Variance
Material costvariance
Expenditure variance
EV = (actual usage – budgeted usage) x buying price
Buying price variance
BPV = budgeted usage x(actual buying price –
budgeted buying price)
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Labor Variance
Labor variance
Time variance
TV = (total actual time – total budgeted time) x actual wage
Wage variance
WV = total budgeted time x (actual wage – budgeted wage)
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Variance Analysis
FAVORABLE Actual sales is
higher than budgeted sales; or
Actual costs are lower than budgeted costs
ADVERSE Actual sales
are lower than budgeted sales; or
Actual costs are higher than budgeted costs
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Analyzing Causes of Variance
Controllablevariance
Non-controllable
variance
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Flexible Budget
Flexible budget merupakan anggaran yang didesain untuk mengantisipasi perubahan aktivitas yang mungkin terjadi.
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Flexible Budget
Flexible budget
Flexible budget
Variablecosts
Variablecosts
Fixed
costsFixed
costs
Static budgetStatic budget
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Flexible Budget
Productivity
Costs
0Productivity
Costs
0
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FLEXIBLE BUDGET
5.000 10.000 15.000
Biaya Bahan Baku 2.000 10.000.000 20.000.000 30.000.000
Bi. Tenaga Kerja 1.500 7.500.000 15.000.000 22.500.000
BOP Variabel 1.000 5.000.000 10.000.000 15.000.000
BOP Tetap 5.000.000 5.000.000 5.000.000 5.000.000
4.833
Kuantitas ProduksiBesarnya Biaya
Harga Pokok Produksi/unit
Komponen
5.500 5.000
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Break-Even Analysis
Each unit of product to be produced and soldAbove break-even point = profitUnder break-even point = loss
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Break-Even Point
Fixed overhead costs
Sale price/unit – Variable cost/unit
BEP (unit)=
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Break-Even Point
Application1.“Pricing decision”2.“Produce or purchase”3.“Select production methods”4.“Continue or stop operations”
Produce?
Buy?