Laäp vaø Quaûn lyù Ngaân saùch Doanh...
Transcript of Laäp vaø Quaûn lyù Ngaân saùch Doanh...
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PERENCANAAN KEUANGAN
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Perencanaan Keuangan
Tujuan Sesi
Memahami Anggaran
Menyiapkan/menyusun Anggaran
Menggunakan Anggaran
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Pokok Bahasan
1. Anggaran dan keunggulannya
2. Langkah-langkah dalam
penyusunan anggaran
3. Proses dalam menyusun Anggaran
Induk (Master Budget)
4. Pemanfaatan Anggaran
Perencanaan Keuangan
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MERUPAKAN SUATU RENCANA TENTANGSELURUH KEGIATAN PERUSAHAAN YANG DISUSUNSECARA SISTEMATIS, DINYATAKAN DALAM UNIT (SATUAN)MONETER DAN BERLAKU UNTUK JANGKAWAKTU TERTENTU DI MASA YAD.
(ANGGARAN)
(PENGANGGARAN)
MERUPAKAN SUATU KEGIATAN/PROSESUNTUK MENGHASILKAN ANGGARAN
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Keunggulan Anggaran
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INDIRECT
1. Koordinasi & teamwork;
2. Pertukaran Informasi;
3. Berorientasi kepada Tujuan ;
4. Memobilisasi Sumberdaya.
LANGSUNG
1. Mengendalikan arus
kas;
2. Monitoring aktivitas
keuangan;
3. Mengendalikan
pelaksanaan dari
Rencana
(Keungan).
Keunggulan Anggaran
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Menyusun Anggaran
Tentukan
Tujuan
Perusahaan
Susun
Rencana
Perusahaan
Siapkan
Anggaran
Increasemarketshare?
Advertising? Cash?
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Process in Allocating
Budgets
Determine
key factor &
key
budgets
Step 1Setting up
the budget
team
Step 2 Collecting
&
Coordinating
information
Step 3preparing
master
budget
Step 4
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Key Factors & Key
Budgets
Money?
Revenue?
Cash budget
Salesbudget
Determine
key factor
& key
budget
STEP 1
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The Budget Team
Productiondepartment
Admin & HRdepartment
The budget
team
STEP 2
Salesdepartment
Accountingdepartment
Board ofmanagement
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Colleting &
Coordinating
Information
Externalmethods
Internalmethods
Colleting
coordinating
information
STEP 3
Sales reports Statistical
data
CompetitorsEconomicclimate
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The Master Budget
STEP 4Sales budget
Production budget
Overheadbudget
Direct labor budgetDirect material budget
Costs of goodssold budget
Budgetedincome statement
Cash budget Investmentbudget
Marketing & Mgmtbudget
R & D budget
Budgetedbalance sheet
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Using Budgets
Use of
budgets
Budgetary control &
variance analysis
Other usesof budgets
Flexible budgetand budgetary
control
Standardcosting &budgetarycontrol
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Budgetary Control
Establishingbudgets
Analyzingvariances
Identifyingresponsibility
Analyzingcauses
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Fixed production
cost variance
Variance in
sales & mgntVariable production
cost variance
Material variance Direct labor
varianceOther expenditure
variance
Volume
variance
Price
variance
Profit variance
Cost varianceRevenue
variance
Usage variancePrice
varianceSlack
time varianceWage
variance
Variance Analysis
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Variance Analysis
Profitsvariance
Revenuevariance
Costsvariance
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Revenue Variance
Revenuevariance
Volume variance
VV = (quantity sold –quantity budgeted) x selling price
Price variance
PV = quantity budgeted x (selling price – budgeted price)
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Material Cost Variance
Material costvariance
Expenditure variance
EV = (actual usage –budgeted usage) x buying price
Buying price variance
BPV = budgeted usage x(actual buying price –budgeted buying price)
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Labor Variance
Labor variance
Time variance
TV = (total actual time –total budgeted time) x actual wage
Wage variance
WV = total budgeted time x (actual wage – budgeted wage)
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Variance Analysis
FAVORABLE
Actual sales is
higher than
budgeted sales; or
Actual costs are
lower than
budgeted costs
ADVERSE
Actual sales are
lower than
budgeted sales; or
Actual costs are
higher than
budgeted costs
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Analyzing Causes of
Variance
Controllable
varianceNon-
controllablevariance
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Flexible Budget
Flexible budget
merupakan anggaran
yang didesain untuk
mengantisipasi
perubahan aktivitas
yang mungkin terjadi.
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Flexible Budget
Flexible
budget Static budget
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Flexible Budget
Productivity0Productivity0
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FLEXIBLE BUDGET
5.000 10.000 15.000
Biaya Bahan Baku 2.000 10.000.000 20.000.000 30.000.000
Bi. Tenaga Kerja 1.500 7.500.000 15.000.000 22.500.000
BOP Variabel 1.000 5.000.000 10.000.000 15.000.000
BOP Tetap 5.000.000 5.000.000 5.000.000 5.000.000
4.833
Kuantitas ProduksiBesarnya
Biaya
Harga Pokok Produksi/unit
Komponen
5.500 5.000
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Break-Even Analysis
Each unit of product to be produced and soldAbove break-even point = profitUnder break-even point = loss
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Break-Even Point
Fixed overhead costs
Sale price/unit – Variable cost/unit
BEP (unit)=
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Break-Even Point
Application1. “Pricing decision”2. “Produce or purchase”3. “Select production methods”4. “Continue or stop operations”
Produce
?
Buy?