PENYUSUNAN ANGGARAN

Kelompok 9:
Hakikat Anggaran
Karakteristik Anggaran:
 Anggaran mengestimasikan potensi laba dari unit
bisnis tersebut
 Dinyatakan dalam istilah moneter
 Biasanya meliputi waktu selama satu tahun
 Merupakan komitmen manajemen
 Usulan anggaran ditinjau dan disetujui oleh pejabat
yang lebih tinggi wewenangnya
 Setelah disetujui, anggaran diubah dalam kondisi
tertentu
 Kinerja keuangan aktual dibandingkan dengan
anggaran dan varians dianalisis dan dijelaskan
 Hubungan dengan
Perencanaan Strategi
 Perbedaan dengan Prediksi

Tidak dinyatakan
dalam istilah moneter

01
Varians dari prediksi Dapat untuk periode
tidak dianalisis secara 06 02 waktu kapan pun
formal maupun berkala

Suatu prediksi diperbarui segera Pembuat prediksi tidak

setelah informasi baru
mengindikasikan adanya suatu
05 03 menerima tanggung jawab
untuk memenuhi hasil yang
perubahan dalam kondisi
04 di prediksikan

Prediksi biasanya tidak

disetujui oleh wewenang
yang lebihi tinggi
Kegunaan Anggaran

Dasar untuk
Koordinasi Evaluasi Kinerja

Menyelaraskan Penugasan
dengan Rencana Tanggung
Strategi Jawab
 Isi dan Anggaran Operasi
Rencana Strategis
Pendapatan dan beban untuk tiap
program utama
Tidak perlu bagi pusat tanggung jawab
Rincian tidak sebanyak seperti dalam
anggaran operasi
Lebih banyak beban yang bersifat
variabel
Untuk beberapa tahun
Jumlah totalnya sama dengan anggaran
operasi
Anggaran Operasi Anggaran Modal
Untuk organisasi secara keseluruhan dan Masing-masing proyek modal yang
untuk tiap unit bisnis utama didaftarkan secara terpisah
Diklasifikasikan berdasarkan pusat
tanggung jawab
Umumnya meliputi:
Pendapatan, biaya produksi dan
penjualan, beban pemasaran, beban
logistik, litbang, pajak penghasilan, laba
bersih
Beban dapat bersifat:
Fleksibel, diskrresioner, komitmen
Untuk waktu 1 tahun yang dibagi per
bulan atau per kuartal
Jumlah totalnya sama dengan rencana Total pengeluaran proyek per kuartal
strategis (kecuali di revisi)
Kategori Anggaran Operasi

Anggaran Biaya
Anggaran
Produksi dan Biaya
Pendapatan
Penjualan

Beban Beban Umum

Beban Penelitian dan
Pemasaran dan
Pengembangan
Administratif
 Anggaran-anggaran Lain

Anggaran Modal Anggaran Neraca Anggaran Laporan Arus Manajemen Berdasarkan

Kas Tujuan
Menyatakan proyek- Menunjukkan implikasi
proyek modal yang neraca dari keputusan- Menunjukkan berapa Terdapat tujuan
telah disetujui keputusan yang tercakup banyak uang yang keuangan dan
dalalm anggaran operasi dibutuhkan selama nonkeuangan
maupun anggaran tahun tersebut
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vitality. Spring a species of millet, seed harvest 10000, progress,
achievement value is our consistent pursuit.

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