©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
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Pengantar Akuntansi Manajemen
Bab 7
Pengantar Anggaran
dan Mempersiapkan
Anggaran Induk
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
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Tujuan Pembelajaran 1 Anggaran dan Organisasi
Tujuan dan
Anggaran
sasaran
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
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Manfaat Anggaran
Mendorong
manajer
Untuk berpikir ke
Masa depan
Memberikan kesempatan untuk
untu
Mengevaluasi kembali kegiatan yan
dan mengevaluasi yang baru.
Penganggaran partisipatif
diformulasikan dengan partisipasi
aktif dari seluruh karyawan yang
terpengaruh.
Pesan yang
disampaikan oleh
sistem anggaran
mungkin tidak selaras
dengan insentif yang
diberikan oleh sistem
kompensasi.
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
Horngren/Sundem/Stratton/Sc
Tujuan Pembelajaran 3 Insentif untuk Kecurangan
Disfungsional insentif
dapat mempengaruhi
manajer dalam
menambil keputusan
yang buruk.
Berbohong bisa timbul
Kesenjangan
jika proses anggaran
Anggaran (budget
menciptakan insentif
padding) adalah
untuk bias informasi
berlebihan atau
anggaran.
meremehkan
pendapatan yang
dianggarkan
©2008 Prentice Hall Business Publishing, Introduction to Management untuk
Accounting 14/e, Horngren/Sundem/Stratton/Sch
Horngren/Sundem/Stratton/Sc
Tujuan Pembelajaran 4 Perkiraan Penjualan
Sebuah ramalan penjualan adalah prediksi yang
diperkirankan setelah mempertimbangkan
berbagai kondisi
i
Stulditian har Peru
e ga bah
Penasar Pe per an
P n pr rub us a
n a a a n od a ha a
l a a a n l uk ha n
k
i nc nju
e
g
n re pe ca n d
P an s i m al a
d o pu m
om ra
p r n
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
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Tujuan Pembelajaran 5 Jenis Anggaran
Anggaran induk
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
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Rencana Strategis
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Rencana jangka panjang
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
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Anggaran Induk
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
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Perputaran Anggaran
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
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Anggaran Induk
1. Data Dasar
2. anggaran Operasi
3. anggaran Keuangan
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
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Langkah-langkah dalam
Mempersiapkan Anggaran Induk
1. Data Dasar
a. anggaran penjualan
b. Pendapatan kas dari pelanggan
c. pendapatan dan harga pokok penjualan
d. pengeluaran kas untuk pembelian
e. anggaran biaya operasional
f. pengeluaran kas untuk biaya operasiona
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
Horngren/Sundem/Stratton/Sc
Langkah-langkah dalam
Mempersiapkan Anggaran Induk
Anggaran operasi
poran laba rugi dianggarkan menggunakan data dasar pada
Anggaran keuangan
3. Menyusun laporan keuangan diperkirakan:
b. anggaran modal
c. anggaran kas
d. sheet Anggaran Balance
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
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Tujuan Pembelajaran 7 Anggaran operasi
pembelian pencairan
anggaran belanja untuk pembelian
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
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Koleksi kas
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Pembelian Anggaran dan Kas Pencairan
pembelian dianggarkan
= Diinginkan persediaan akhir
+ Harga pokok penjualan
- persediaan awal
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
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Beban operasi Anggaran
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Beban operasi Anggaran
Menyewa penyusutan
Pertanggungan
gaji
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Operasi Pencairan Beban
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Laporan Laba Rugi yang Dianggarkan
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pengetahuan
tujuan 8 Anggaran keuangan
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
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Anggaran kas
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Anggaran kas
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Anggaran kas
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Anggaran kas
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Anggaran kas
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Anggaran kas
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Anggaran Neraca
Manajemen kemudian
menganggap semua laporan
keuangan utama sebagai dasar
untuk mengubah jalannya
peristiwa.
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
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Kegiatan Berbasis Guru anggaran
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
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Model Perencanaan keuangan
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
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pengetahuan
tujuan 9 Spreadsheet untuk Anggaran
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
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Tamat
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Sch
Horngren/Sundem/Stratton/Sc