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All praise is due to Allah, the Rabb of all mankind,Jinn, and that all exists. May the peace and blessingOf Allah be upon our Prophet, the seal of all MessengersMuhammad b.p.u.h , his family, Companions,And all those who follow him till the day of Judgement.Ameen.

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Budget

Budget (Anggaran) ialahsuatu rencana yang disusun secara sistematis,yang meliputi seluruh kegiatan perusahaan, yang dinyatakan dalam unit (kesatuan) moneter dan berlaku untuk jangka waktu / periode tertentu yang akan datang

(Munandar, 1997)

*/ tertulis dan kuantitatif

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A budget is an organization’s operation plan for a specified period and it identifies the resources and commitments required to fulfill the organization’s goals for the period.

(Shim and Siegel, 1996)

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Budget is…

– a plan of operations.– a basis for allocating resources.– a communication and authorization

device.– a device for motivating and guiding

implementation.– a basis for performance evaluation.

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AlasanPerlunya Rencana/Budget

• Sumber daya yang terbatas• Waktu y.a.d. penuh dengan

ketidakpastian• Waktu y.a.d. penuh dengan berbagai

alternatif• Untuk Pedoman kerja• Untuk koordinasi keseluruhan

aktivitas• Untuk pengawasan dan evaluasi

Hai orang-orang yang beriman, bertakwalah kepada Allah dan hendaklah setiap diri

memperhatikan apa yang telah diperbuatnya untuk hari esok (akhirat); dan bertakwalah kepada Allah, sesungguhnya Allah Maha

Mengetahui apa yang kamu kerjakan.

(QS Al Hasyr : 18)

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RESPONSIBILITIES FOR BUDGETING

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Budget Weaknesses• Using assumptions• Budget (Managerial goals) sometime

has been setted are off target or unrealistic.

• There is management indecisiveness.• The budget takes too long to prepare.• Budget preparers are unfamiliar with

the operations being budgeted and do not seek such information.

• Etc

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Faktor- Faktor Yang Mempengaruhi

Faktor-faktor Intern

• Penjualan tahun-tahun yang lalu• Kebijaksanaan perusahaan yang

berhubungan harga jual/penjualan

• Kapasitas produksi yang dimiliki perusahaan

• Tenaga kerja yang dimiliki perusahaan

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• Modal kerja perusahaan• Fasilitas-fasilitas perusahaan• Kebijaksanaan-kebijaksanaan

perusahaan yang berkaitan dengan pelaksanaan fungsi-fungsi perusahaan (di bidang pemasaran,produksi, pembelanjaan, administrasi maupun personalia)

• dan lain-lain (personality anggota team penyusun budget)

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Faktor-faktor Ekstern

Keadaan persaingan

Tingkat pertumbuhan penduduk

Tingkat penghasilan masyarakat

Tingkat pendidikan masyarakat

Tingkat penyebaran penduduk

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Agama, adat istiadat dan kebiasaan-kebiasaan masyarakat

Berbagai kebijaksanaan pemerintah, baik di bidangpolitik, ekonomi, sosial, budaya maupun keamanan

Keadaan perekonomian nasional maupun internasional, kemajuan teknologi

Dan lain-lain (perubahan selera, keadaan alam)

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Jenis Budget (berdasarkan lamanya periode pemakaian/pemanfaatan)

• Budget Taktis– Budget Harian

– Budget Mingguan

– Budget Bulanan

• Budget Strategis**– Budget Tahunan*

– Atau Sesuai kebutuhan

[Budget Periodik / tahunan]*

** lebih dari 1 tahun

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Faktor yang mempengaruhi jangkawaktu berlakunya budget

• Luas pasar/pekerjaan

• Posisi perusahaan dalam persaingan

• Jenis produk yang dihasilkan (Elastis atau In-elastis)

• Tersediaanya data dan informasi

• Keadaan perekonomian

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Budgeting

Proses kegiatan yang menghasilkan budget

(sebagai hasil kerja/output)

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Proses Penyusunan Budget

1. Identifikasi kebutuhan (termasuk task force/team , time, etc.)

2. Mengumpulkan data dan informasi3. Mengolah dan menganalisis data

dan informasi4. Menyusun budget (termasuk

pengajuan untuk disetujui)5. Mendistribusikan budget yang telah

disetujui --> Implementasi6. Pengkoordinasian dan evaluasi

budget

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Jenis Jenis Anggaran lainnya *

• Variable Budget, anggaran yang disusun berdasarkan interval kapasistas/aktivitas tertentu

• Static Budget, anggaran yang disusun berdasarkan tingkat kapasitas tertentu

• Zero Based Budget adalah anggaran yang didasarkan pada perkiraan kegiatan, bukan pada yang telah dilakukan dimasa lalu.

*/ selain operating dan financial budget

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Hubungan Budget Dengan Disiplin Ilmu Lain

• Hubungan Dengan Ilmu Manajemen

• Hubungan Dengan Akuntansi

• Hubungan dengan Statistika dan Matematika

• dan lain-lain

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Isi Comprehensive Budget

Forecasting Budget

Variable Budget

Analisa statistika dan matematika

Budget Report

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FORECASTING BUDGET

Budget yang beriskan taksiran-taksiran (forecast) tentang

kegiatan perusahaan/organisasi dalam

jangka tertentu dan

taksiran-taksiran (forecast) tentang posisi keuangan perusahaan pada suatu saat di waktu yang

akan datang

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Forecasting Budget

• Operating Budget (Operational Budget), Budget yang berisi taksiran-taksiran tentang kegiatan perusahaan

• Financial Budget , Budget yang berisi taksiran-taksiran tentang keadaan atau posisi keuangan perusahaan

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Operating Budget

Master Income Statement Budget (Budget Induk) dan Income Statement Supporting Budget (Budget Individual/Parsial)

– Sektor Penghasilan (revenues).– Sektor Biaya (expenses)

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Penghasilan/Revenues

• Penghasilan Utama (Operating revenues) – dari core business

• Penghasilan Bukan Utama (Non-operating revenues) – bukan dari core business

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Biaya/ Expenses

• Biaya Utama (Operating expenses) – untuk melakukan core business

• Biaya Bukan Utama (Non-operating expenses) – bukan dari kegiatan core business

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Contoh Biaya/ Expenses

• Contoh Biaya Utama – Factory Cost

• Direct Material• Direct Labor• Factory Overhead

– Administration Expenses– Selling Expenses

• Contoh Biaya Bukan Utama

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Financial Budget

Master Balance Sheet Budget dan Balance Sheet Supporting Budget

contoh BS Supporting Budget

Budget Kas

Budget Piutang

dan lain-lain

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Contoh Master Income Statement Budget

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Tahapan Penyusunan Operating Budget

1. Besarnya penjualan ditentukan oleh besarnya produksi (push system)

2. Besarnya produksi ditentukan oleh penjualan (pull system)

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Pilihan Tugas Pribadi (1 topik maksimal 7 orang)

• Anggaran Variabel• Anggaran Penjualan• Anggaran Produksi• Anggaran Kas• Laporan Budget• Anggaran Organisasi Pendidikan• Anggaran Perusahaan Retail• Anggaran Perusahaan Jasa

Keuangan• Anggaran UKM bidang pangan• Anggaran UKM bidang jasa

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• Pertemuan tanggal 6/10, setiap kelompok akan mengambil topik / tugas kelompok (diloting)

• Tanggal 6/10 seluruh kelompok menyerahkan nama lengkap anggota/NIM, ketua, nama kelompok dan alasan pemilihan nama kelompok

• Pilihan tugas pribadi paling telat tanggal 6/10

• Tugas pribadi resume bab : Sales Budget (Buku Munandar) dan tugas latihan 2 soal

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Taqabalallahu minna wa minkumMinal Aidin wal Faizin

Mohon Ma’af Lahir BathinSelamat Hari Raya Idul Fitri 1429 H

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If:

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Is represented as:

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26.

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If:

H-A-R-D-W-O-R- K8+1+18+4+23+15+18+11 = 98%

And:

K-N-O-W-L-E-D-G-E11+14+15+23+12+5+4+7+5 =

96%

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But:A-T-T-I-T-U-D-E

1+20+20+9+20+21+4+5 = 100%THEN, look how far the love of

God will take you:

L-O-V-E-O-F-G-O-D12+15+22+5+15+6+7+15+4 =

101%

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Therefore, one can conclude with mathematical certainty

that:While Hard Work and

Knowledge will get you close, and

Attitude willGet you there,

It’s the Love of God that will put you over the top!

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A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

www.brainybetty.com 47

A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

www.brainybetty.com 48

A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

www.brainybetty.com 49

A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

www.brainybetty.com 50

A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

www.brainybetty.com 51

A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

www.brainybetty.com 52

A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

www.brainybetty.com 53

A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

www.brainybetty.com 54

A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

www.brainybetty.com 55

A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

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A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

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A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

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A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

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A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

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A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

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A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

www.brainybetty.com 62

A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

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A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

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A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

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A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

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A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

www.brainybetty.com 67

A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

www.brainybetty.com 68

A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

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A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

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A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

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A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

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A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).

www.brainybetty.com 73

A budget is a statement of monetary plansthat is prepared in advance of a forthcomingperiod, usually one year. Budgets are oftenthought to include only planned revenuesand expenditures (the profit-and-loss account),which show the income that each part of anorganization is expected to generate and thetotal cost that it is authorized to incur. However,a budget should also include an organization’splans for assets and liabilities (budgeted balancesheet) and the estimates for cash receipts andpayments (budgeted cash flow).