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MK.

AKUNTANSI MANAJEMEN
DOSEN: MELDONA,MM.,AK

Anggaran Induk
Sebagai Alat Perencanaan Laba
Definisi Anggaran
 Pernyataan kuantitatif dari rencana tindakan
yang diusulkan oleh manajemen untuk suatu
periode tertentu
 Bantuan untuk mengkoordinasikan apa yang
perlu dilakukan untuk mengimplementasikan
rencana tersebut
 Dapat meliputi baik data keuangan dan
nonkeuangan

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-2
Proses Anggaran:
1. Manajer dan akuntan merencanakan kinerja
perusahaan, mempertimbangkan kinerja
masa lalu dan perubahan masa depan yang
diperkirakan
2. Manajer senior membagikan kumpulan
tujuan terhadap mana hasil-hasil aktual
akan dibandingkan

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-3
Proses Anggaran :
3. Akuntan membantu manajer menyelidiki
penyimpangan dari anggaran. Tindakan
korektif muncul pada titik ini
4. Manajer dan akuntan menilai umpan balik
pasar, kondisi yang berubah, dan
pengalaman mereka sendiri seiring rencana
disiapkan untuk periode anggaran
berikutnya

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-4
Keuntungan Anggaran
 Memberikan framework untuk menilai kinerja
 Memotivasi manajer dan karyawan lain
 Meningkatkan koordinasi dan komunikasi di
antara kelompok dalam perusahaan

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-5
Komponen-komponen Anggaran Induk
 Anggaran operasi – sistem laporan mengarah
ke pembuatan Laporan Laba Rugi yang
Dianggarkan
 Anggaran Keuangan – sistem laporan
berdasarkan Anggaran Operasi yang
mengarah pada pembentukan Neraca yang
Dianggarkan dan Laporan Arus Kas yang
Dianggarkan

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-6
Langkah-langkah Anggaran Operasi
Dasar
1. Mempersiapkan Anggaran Penjualan
2. Mempersiapkan Anggaran Produksi (dalam
Unit)
3. Mempersiapkan Anggaran Penggunaan Bahan
Langsung dan Anggaran Pembelian Bahan
Langsung
4. Mempersiapkan Anggaran Tenaga Kerja
Langsung

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-7
Langkah-langkah Anggaran Operasi Dasar
5. Mempersiapkan Anggaran Biaya Overhead
Pabrik
6. Mempersiapkan Anggaran Persediaan Akhir
7. Mempersiapkan Anggaran Harga Pokok
Penjualan
8. Mempersiapkan Anggaran Pengeluaran
Operasi (Biaya Periode)
9. Mempersiapkan Laporan Laba Rugi yang
Dianggarkan

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-8
Langkah-langkah Anggaran Keuangan
Dasar
Berdasarkan Anggaran Operasi:
1. Mempersiapkan Anggaran Pengeluaran Modal
2. Mempersiapkan Anggaran Kas
3. Mempersiapkan Neraca yang Dianggarkan
4. Mempersiapkan Laporan Arus Kas yang
Dianggarkan

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-9
Flowchart Penganggaran

Operating Budget Financial Budget

Revenues
Budget

Ending Capital
Production
Inventory Expenditures
Budget
Budget Budget

Direct
Direct Manufacturing
Manufacturing
Materials Overhead
Labor Costs Cash Budget
Costs Budget Costs Budget
Budget

Cost of Goods
Sold Budget
Budgeted
Balance Sheet

Operating
Expense
Budget Budgeted
Statement of
Cash Flows
Budgeted
Income
Statement

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-10
The Cash Budget

Schedule
Schedule of
of Expected
Expected
Cash
Cash Collections
Collections

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-11
The Cash Budget

Schedule
Schedule of
of Expected
Expected
Cash
Cash Disbursements
Disbursements

Direct Labor
Budget

Manufacturing
Overhead Budget

Selling and Administrative


Expense Budget

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-12
The Cash Budget

Because Royal maintains


a cash balance of $30,000,
the company must borrow
$50,000 on it line-of-credit.

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-13
The Cash Budget

Ending cash balance for April


is the beginning May balance.

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-14
The Cash Budget

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-15
The Cash Budget

$50,000 × 16% × 3/12 = $2,000


Borrowings on April 1 and
repayment on June 30.

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-16
The Budgeted Income Statement

Cash Budgeted
Budget Income
Statement

t ed
e
pl
om
C

After we complete the cash budget, we can prepare the


budgeted income statement for Royal.

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-17
The Budgeted Income Statement
Sales
Sales Budget
Budget
Royal Company
Budgeted Income Statement
For the Three Months Ended June 30
Ending
Ending Finished
Finished
Sales (100,000 units @ $10) $ 1,000,000 Goods
Cost of goods sold (100,000 @ $4.99) 499,000
Goods Inventory
Inventory
Gross margin 501,000
Selling and administrative expenses 260,000 Selling
Selling and
and
Operating income 241,000 Administrative
Administrative
Interest expense 2,000
Expense
Expense Budget
Budget
Net income $ 239,000

Cash
Cash Budget
Budget

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-18
The Budgeted Balance Sheet
Royal
Royal reported
reported the
the following
following account
account
balances
balances prior
prior to
to preparing
preparing its
its budgeted
budgeted
financial
financial statements:
statements:
 Land
 Land -- $50,000
$50,000
 Common
 Common stock
stock -- $200,000
$200,000
 Retained
 Retained earnings
earnings -- $146,150
$146,150
 Equipment
 Equipment -- $175,000
$175,000

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-19
Royal Company
Budgeted Balance Sheet 25%
25% of
of June
June
June 30 sales
sales of
of
Current assets $300,000
$300,000
Cash $ 43,000
Accounts receivable 75,000 11,500
11,500 lbs.
lbs.
Raw materials inventory 4,600 at
at $0.40/lb.
$0.40/lb.
Finished goods inventory 24,950
Total current assets 147,550 5,000
5,000 units
units
Property and equipment at
at $4.99
$4.99 each
each
Land 50,000
Equipment 367,000
Total property and equipment 417,000
Total assets $ 564,550
50%
50% of of June
June
Accounts payable $ 28,400
purchases
purchases
Common stock 200,000
of
of $56,800
$56,800
Retained earnings 336,150
Total liabilities and equities $ 564,550
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-20
Royal Company
Budgeted Balance Sheet
June 30
Current assets
Cash $ 43,000
Accounts receivable Beginning balance
75,000 $146,150
Add: net income 239,000
Raw materials inventory 4,600
Deduct: dividends (49,000)
Finished goods inventory 24,950
Ending balance $336,150
Total current assets 147,550
Property and equipment
Land 50,000
Equipment 367,000
Total property and equipment 417,000
Total assets $ 564,550

Accounts payable $ 28,400


Common stock 200,000
Retained earnings 336,150
Total liabilities and equities $ 564,550
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-21
Ilustrasi Praktik Akuntansi
Manajerial : Anggaran
Sesudah menyelesaikan master budget, Larry Giano,
seorang manajer keuangan, menyerahkan dokumen
tersebut kepada Tom Wills, CEO di Hampton Freeze
untuk di-review. Berikut pembicaraan mereka:
 Larry (L) : Inilah anggarannya. Secara keseluruhan,
laba bersihnya bagus dan net cash-flow selama
setahun positif.
 Tom (T) : Ya, tetapi saya lihat dalam anggaran kas
ini, kita mengalami masalah cash-flow negatif pada
kuartal pertama dan kedua tahun lalu.

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-22
Ilustrasi Praktik Akuntansi
Manajerial : Anggaran (lanjutan)
 L : Benar, saya belum memahami ada masalah
apa. Meskipun demikian, saya yakin kalau Anda
mengajukan kredit ke Bank dengan
menggunakan anggaran ini, mereka akan
menyetujuinya sehingga pada kuartal pertama
dan kedua tidak ada masalah lagi.
 T : Apakah Anda yakin? Mereka tampak tidak
senang melihat saya ketika saya datang untuk
meminta pinjaman darurat tahun lalu.
 L : Apakah Anda mengembalikan pinjaman
tersebut tepat waktu ?
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-23
Ilustrasi Praktik Akuntansi
Manajerial : Anggaran (lanjutan)
 T : tentu saja.
 L : Saya tidak melihat ada masalah. Anda tidak
akan meminta pinjaman darurat pada waktu ini.
Bank memiliki rambu-rambu untuk pemberian
kredit. Dengan anggaran ini, Anda memiliki
rencana yang solid kapan dan bagaimana Anda
akan melunasi utang tersebut. Percaya pada
saya, mereka akan melakukan hal itu.
 T : Fantantis. Tahun ini akan menyenangkan.

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-24
Hal-hal Penganggaran Lain
 Perangkat lunak perencanaan-keuangan dapat
digunakan untuk melakukan analisis sensitivitas
(“apa-jika”) untuk membantu proses pembuatan
anggaran
 Penganggaran Kaizen – memasukkan faktor-faktor
perbaikan kontinu dalam proses penganggaran
 Penganggaran berdasarkan aktivitas – memasukkan
kalkulasi biaya berdasarkan-aktivitas dalam proses
pembuatan anggaran

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-25
International Aspects of Budgeting
• When a multinational company enters into the budgeting process there
are at least three major problems that must be dealt with . . .

1. Fluctuations in foreign currency


exchange rates.
2. High inflation rates.
3. Local economic conditions and
governmental policies.

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-26
Anggaran dan Perilaku Manusia
 Proses penganggaran dapat disalahgunakan baik
oleh atasan dan bawahan, menyebabkan hal-hal
negatif
 Atasan dapat mendominasi proses anggaran atau
menjebak bawahan bertanggungjawab atas
kejadian yang bawahan tak dapat kendalikan
 Bawahan dapat melakukan “kelonggaran anggaran
(budgetary slack)” ke dalam anggaran mereka

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-27
Kelonggaran Anggaran
 Praktik mengestimasi terlalu rendah pendapatan
yang dianggarkan, atau mengestimasi terlalu
tinggi biaya yang dianggarkan, agar target yang
dianggarkan lebih mudah tercapai

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-28
Behavioral Impact of Budgets
Budgetary Slack: Padding the Budget
People often perceive that their performance will look
better in their superiors’ eyes if they can
“beat the budget.”

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-29
Participative Budgeting

Top M anagem ent

M id d le M id d le
M anagem ent M anagem ent

S u p e rv is o r S u p e rv is o r S u p e rv is o r S u p e rv is o r

Flow of Budget Data


To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-30
Anggaran dan Umpan Balik
 Anggaran memberikan umpan balik dalam bentuk
varians: dengan membandingkan antara budget
dan aktual, sehingga mengetahui hasil-hasil aktual
yang menyimpang dari target yang dianggarkan
 Varians memberikan manajer:
 Peringatan Dini tentang adanya masalah
 Dasar untuk evaluasi kinerja
 Dasar untuk evaluasi strategi

Hal tersebut dipelajari dalam AKUNTANSI


PERTANGGUNGJAWABAN
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6-31