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PERENCANAAN KEUANGAN

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Perencanaan Keuangan

Tujuan SesiMemahami AnggaranMenyiapkan/menyusun AnggaranMenggunakan Anggaran

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Pokok Bahasan1. 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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INDIRECT1.Koordinasi &

teamwork;2.Pertukaran

Informasi;3.Berorientasi

kepada Tujuan ;4.Memobilisasi

Sumberdaya.

LANGSUNG1.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?

Increasemarketshare?

Advertising?Advertising? Cash?Cash?

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Process in Allocating Budgets

Determine key factor &

keybudgets

Step 1Setting upthe budget

team

Step 2 Collecting&

Coordinatinginformation

Step 3preparing

masterbudget

Step 4

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Key Factors & Key Budgets

Money?

Revenue?

Cash budget

Salesbudget

Determinekey factor

& keybudget

STEP 1

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The Budget Team

Productiondepartment

Admin & HRdepartment

The budgetteam

STEP 2

Salesdepartment

Accountingdepartment

Board ofmanagement

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Colleting & CoordinatingInformation

Externalmethods

Internalmethods

Colletingcoordinatinginformation

STEP 3

Sales repor

tsStatistical data

CompetitorsEconomicclimate

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The Master BudgetSTEP

4Sales budgetSales budget

Production budgetProduction budget

Overheadbudget

Overheadbudget

Direct labor budget

Direct labor budget

Direct material budget

Direct material budget

Costs of goodssold budget

Costs of goodssold budget

Budgetedincome statement

Budgetedincome statement

Cash budgetCash budget Investmentbudget

Investmentbudget

Marketing & Mgmtbudget

Marketing & Mgmtbudget

R & D budgetR & D budget

Budgetedbalance sheet

Budgetedbalance sheet

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Using Budgets

Use ofbudgets

Budgetary control &

variance analysis

Other usesof budgets

Flexible budgetand budgetary

control

Standardcosting &budgetary

control

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Budgetary Control

Establishingbudgets

Analyzingvariances

Identifyingresponsibility

Analyzingcauses

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Fixed productioncost variance

Variance insales & mgnt

Variable productioncost variance

Material variance Direct laborvariance

Other expenditurevariance

Volumevariance

Pricevariance

Profit variance

Cost varianceRevenue variance

Usage variance Price variance

Slacktime variance

Wagevariance

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

Controllablevariance

Non-controllable

variance

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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

Flexible budget

Variablecosts

Variablecosts

Fixed

costsFixed

costs

Static budgetStatic budget

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Flexible Budget

Productivity

Costs

0Productivity

Costs

0

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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?