Definisi Anggaran
Gunawan Adisaputro dan Marwan Asri
Mulyadi
Munandar
Jenis Anggaran
Perusahaan
Jenis Anggaran Perusahaan
Berdasar Ruang Lingkup
Jenis Anggaran Perusahaan
Berdasar Fleksibilitas
Jenis Anggaran Perusahaan
Berdasar Jangka Waktu
Realistis.
Luwes.
Kontinyu.
Anggaran Komprehensif
Dan Anggaran Parsial
Anggaran
Proses Penyusunan
Anggaran Perusahaan
1. Identifikasi dan Evaluasi Variabel Eksternal
(trendwatching)
2. Pengembangan Tujuan Umum Perusahaan
3. Pengembangan Sasaran Khusus Bagi Perusahaan
4. Pengembangan dan Evaluasi Strategi Perusahaan
5. Instruksi Perencanaan Manajemen Eksekutif
6. Persiapan dan Evaluasi Perencanaan Proyek
7. Pengembangan dan Persetujuan Rencana Laba Strategis
dan Taktis
8. Pelaksanaan Rencana Laba
Hubungan Dengan
Perencanaan Stategis
Proses penyusunan anggaran
fokus pada satu tahun,
sementara perencanaan
strategis fokus pada aktivitas
yang mencakup periode
beberapa tahun.
Perencanaan strategis
mendahului penyusunan
anggaran dan menyediakan
kerangka kerja dalam mana
anggaran tahunan
BUSINESS FORCASTING
Jenis Peramalan
Berdasarkan ruang lingkupnya Berdasarkan metoda peramalan - metoda kualitatif
- metoda metoda kuantitatif a. Metode smoothing.
b. Metode box – jenkins.
c. Metode proyeksi trend dengan regresi. d. Metode Sebab Akibat
Proses peramalan
Penentuan tujuan
Pengembangan model
Pengujian model
Penerapan model
Revisi dan
BEYOND BUDGETING
konsep beyond budgeting membebaskan orang-orang yang capable dari kontrak kinerja yang bersifat top down yang
tentunya akan membatasi mereka untuk melakukan sumber dayanya secara
efektif untuk meningkatkan profotabilitas perusahaan secara konsisten
Beyond budgeting memberikan
berbagai pengembangan yang mendukung
pelaksanaan
beyond budgeting
menurut Daum
(2002)
•Reduction of the level of detail of planning / level of detail dependent on the planning area and the situation
•Continuous rolling forecasting instead of only annual planning
•Rolling strategic planning that can lead also to mid-year strategic
•Non-financial performance measures (output-oriented) flow into the operational plan / budget, which are geared to relative (external) targets
•Changes in the operational business or of strategic targets lead to mid-year plan/budget adjustments
•All operative areas are taken inti account, as a result trade-offs within a company’s business system, such as between short term profit targets and long term innovation objectives,
become transparent early enough in order to be managed actively
•Clear top-down targets, but decentralized, operational planning
TERDAPAT DUA BELAS HAL
YANG MENDASARI KONSEP
BEYOND BUDGETING
The Leadership principle:
•Creation of a performance management climate that measures success against the competition and not against an internally focused budget
•Motivation through challenges and transferring responsibility within clearly defined enterprise values
•Delegation of responsibility to operational managers, who can make decisions themselves
•Empowerment of operational managers by giving them the means to act independently (access to resources)
•Organization based on customer-oriented teams, who are responsible for satisfied and profitable customers
The Performance Management Principles:
The target setting process is based on the agreement of external benchmarks
The motivation and reward process is based on the success of the team compared to the competition
Strategy and action planning is delegated to operational managers and takes place continuously
The resources utilization process is based on direct local access to resources (within agreed parameters)
The coordination process coordinates the use of resources on the basis of internal markets
