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PENDAHULUAN
Pengertian dan Fungsi pembelanjaan dalam perusahaan

Pembelanjaan perusahaan: keseluruhan aktivitas yang bersangkutan

dengan usaha untuk mendapatkan dana dan
menggunakan/mengalokasikan dana tersebut.

Fungsi Pembelanjaan
1. Menggunakan/mengalokasikan dana: manajer keuangan harus mengambil
keputusan pemilihan alternatif investasi atau keputusan investasi
2. Memperoleh dana: manajer keuangan harus mengambil keputusan
pemilihan alternatif pendanaan atau keputusan pendanaan
 1. Telah berubah dari studi yang bersifat diskriptif
menjadi studi yang meliputi analisa dan teori
normatif
Perkembangan 2. Berubah dari bidang yang bersangkutan dengan
Pembelanjaan Perusahaan usaha mendapatkan dana menjadi bidang yang
Sebagai Suatu Disiplin meliputi penggunaan atau alokasi dana
Akademik 3. Berubah dari bidang yang menekankan analisa
ektern perusahaan menjadi bidang yang menekankan
pada pengambilan keputusan dalam perusahaan

Peranan Manajer Keuangan

Manajer keuangan bertanggung jawab atas pengambilan
keputusan penting mengenai investasi dan pendanaan.
Keputusan investasi: manajer keuangan akan terlibat
secara langsung dalam perencanaan dan pengendalian
penggunaan dana
Keputusan pendanaan: manajer keuangan bertanggung
jawab dalam memperoleh dana yang sesuai kebutuhannya

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 Preliminary
1.Definition and function of financing in the
company:
a. definition financial management is the
entire activity involved in efforts to obtain funds and
use or allocate funds.

b. function financial management:

 use/ allocation of funds which financial managers
are pursuing must make decisions of investment
or investment decision.
 obtaining of funds in regands to financial
managers, the decision or alternating funding or
the decision of finance.
 2.Development or corporate
exploration as an academic displin

• Initially the company financial study was more

about earning money, until the beginning of the
fifties was dominated by traditional approaches that
had been developed during the twenties and
thirties, namely studying corporate learning from
the point of view of creditors and investors and not
emphasizing decision making within the company.
The problem of valuation began to stand out in the
late fifties. The problem was how investors and
creditors assessed yhe company and how how the
influence of a particular policy on the company. In
1958 had made a huge contribution the
development of study financial. Important
development of portfolio theory and its application
in financial management.
• In its development corporate financial has
changed from a study that was originally
descriptive to a study that includes analysis
and normative theory, changed from the field
concerned with the effort to get funds into
fields that include the use or allocation or
funds, management of assets and valuation of
the company in the overall market.
 3.The role of financial managers
• Financial managers are directly involved in
planning and control of funding. Thus the
smoothness of cash flows or funds that entered
from the outside into the company to burn the
investment and operations of the company highly
dependent on financial managers in running the
funding function. Then further financial managers
are involved in decision making on several parts
to the company’s owners and invest again for the
growth of the company. Thus the financial
manager is very role in launching cash flow or
funds from the outside into the company.
Cash flow between the capital market
with the company’s operation
•

Pasar
Operasi modal(pem
Manaje
Perusahaan odal yang
r
(sekelompo memiliki
keuang
k aktiva riil) aktiva
an
finansial)
4. Various nations of spending
 Passive spending is spending on the one hand can
be seen as a matter of capital withdrawal and on
the other hand can be seen as a metter of capital
use
 Active spending is spending can be seen from on
corner of the company that has money to be
submitted to other companies to be invested in the
company.
 Spending means holding a balance between
assets and liabilities needed
 Normal expenditure is the provision of funds that
can put a company in a state of financial balance
 Inadequate spending is a deviation from normal
spending that can cause an imbalance between the
amount of available capital and the amount of
capital needed
• Excessive spending is a financial imbalance in the
company occurs when the amount of capital
available or embedded in the company is far more
sufficient to meet the needs or finance the business
• Spending from outside the company is expenditure
where the fulfillment of capital needs is taken from
sources of capital that are outside the company.
• Spending itself is spending carried out by meeting
the capital needs that come from the capital owner
or prospective owner, the participants will then
become their own capital within the company
• Foreign expenditures are expenditures from outside
the company that can be carried out by meeting the
capital requirements originating from the creditor
concerned, which is debt or foreign capital with
certain obligations.
internal spending is spending from
within the company can be run by
using reserve profits, profit is not
shared.
Intensive spending is expenditure
from a company that can be carried
out using depreciation of fixed assets
liabilities that have not been used
temporarily to replace old fixed
assets.