proses penyusunan anggaran penjualan terhadap
PROSES PENYUSUNAN
ANGGARAN
Definisi Anggaran
Gunawan Adisaputro dan Marwan Asri
Mulyadi
Munandar
Syarat Sifat Anggaran
Perusahaan
Realistis.
Luwes.
Kontinyu.
Jenis Anggaran
Perusahaan
Jenis Anggaran Perusahaan
Berdasar Ruang Lingkup
Jenis Anggaran Perusahaan
Berdasar Fleksibilitas
Jenis Anggaran Perusahaan
Berdasar Jangka Waktu
Proses Penyusunan
Anggaran Perusahaan
1. Identifikasi dan Evaluasi Variabel Eksternal
(trendwatching)
Anggaran Komprehensif2. Pengembangan Tujuan Umum Perusahaan
Dan Anggaran Parsial 3. Pengembangan Sasaran Khusus Bagi Perusahaan
Anggaran
Komprehensif
4. Pengembangan dan Evaluasi Strategi Perusahaan
A. Substantive
Plan
6. Persiapan dan Evaluasi Perencanaan Proyek
B. Financial Plan
Anggaran Parsial
5. Instruksi Perencanaan Manajemen Eksekutif
7. Pengembangan dan Persetujuan Rencana Laba Strategis
dan Taktis
8. Pelaksanaan Rencana Laba
9. Penggunaan Laporan Kinerja Periodik
10. Penggunaan Anggaran Biaya Fleksibel
11. Penerapan Tindak Lanjut
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
dikembangkan
BUSINESS FORCASTING
Jenis Peramalan
Proses peramalan
Berdasarkan ruang lingkupnya
Penentuan tujuan
Berdasarkan metoda peramalan
- metoda kualitatif
Pengembangan model
- metoda metoda kuantitatif
Pengujian model
a. Metode smoothing.
Penerapan model
b. Metode box – jenkins.
Revisi dan
c. Metode proyeksi trend dengan regresi.
d. Metode Sebab Akibat
evaluasi
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
kebebasan manusia dalam melakukan
setiap aktivitas yang berhubungan baik
dari dalam maupun dari luar perusahaan
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
•Use of software-based planning and performance management systems.
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
•Creation of a single “truth” in the organization with open and transparent information
system
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
The measurement and controlling process provides quick and open performance
information for multilevel control
CHRISTENSEN DALAM GOVERNMENT FINANCE REVIEW
(2003) IKUT MEMBERIKAN ENAM PROSES PRINSIP YANG
DINILAI CUKUP ADAPTIF UNTUK PENERAPAN BEYOND
BUDGETING
1. Set stretch goals aimed at relative improvement
2. Base evaluation and rewards on relative improvement contracts
with hindsight
3. Make action planning a continous and inclusive process
4. Make resources available as required
5. Coordinate cross-company actions according to prevailing
customer demand
6. Base controls on effective governance and on a range of relative
performance indicators
ANGGARAN
Definisi Anggaran
Gunawan Adisaputro dan Marwan Asri
Mulyadi
Munandar
Syarat Sifat Anggaran
Perusahaan
Realistis.
Luwes.
Kontinyu.
Jenis Anggaran
Perusahaan
Jenis Anggaran Perusahaan
Berdasar Ruang Lingkup
Jenis Anggaran Perusahaan
Berdasar Fleksibilitas
Jenis Anggaran Perusahaan
Berdasar Jangka Waktu
Proses Penyusunan
Anggaran Perusahaan
1. Identifikasi dan Evaluasi Variabel Eksternal
(trendwatching)
Anggaran Komprehensif2. Pengembangan Tujuan Umum Perusahaan
Dan Anggaran Parsial 3. Pengembangan Sasaran Khusus Bagi Perusahaan
Anggaran
Komprehensif
4. Pengembangan dan Evaluasi Strategi Perusahaan
A. Substantive
Plan
6. Persiapan dan Evaluasi Perencanaan Proyek
B. Financial Plan
Anggaran Parsial
5. Instruksi Perencanaan Manajemen Eksekutif
7. Pengembangan dan Persetujuan Rencana Laba Strategis
dan Taktis
8. Pelaksanaan Rencana Laba
9. Penggunaan Laporan Kinerja Periodik
10. Penggunaan Anggaran Biaya Fleksibel
11. Penerapan Tindak Lanjut
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
dikembangkan
BUSINESS FORCASTING
Jenis Peramalan
Proses peramalan
Berdasarkan ruang lingkupnya
Penentuan tujuan
Berdasarkan metoda peramalan
- metoda kualitatif
Pengembangan model
- metoda metoda kuantitatif
Pengujian model
a. Metode smoothing.
Penerapan model
b. Metode box – jenkins.
Revisi dan
c. Metode proyeksi trend dengan regresi.
d. Metode Sebab Akibat
evaluasi
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
kebebasan manusia dalam melakukan
setiap aktivitas yang berhubungan baik
dari dalam maupun dari luar perusahaan
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
•Use of software-based planning and performance management systems.
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
•Creation of a single “truth” in the organization with open and transparent information
system
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
The measurement and controlling process provides quick and open performance
information for multilevel control
CHRISTENSEN DALAM GOVERNMENT FINANCE REVIEW
(2003) IKUT MEMBERIKAN ENAM PROSES PRINSIP YANG
DINILAI CUKUP ADAPTIF UNTUK PENERAPAN BEYOND
BUDGETING
1. Set stretch goals aimed at relative improvement
2. Base evaluation and rewards on relative improvement contracts
with hindsight
3. Make action planning a continous and inclusive process
4. Make resources available as required
5. Coordinate cross-company actions according to prevailing
customer demand
6. Base controls on effective governance and on a range of relative
performance indicators