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MATERI ANGGARAN SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN
ANGGARAN SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN ........................................................................... 3
I. MATERI 1 || KONSEP DALAM PENGANGGARAN ............................................................................................ 3
A. HUBUNGAN PERENCANAAN DAN PENGENDALIAN .................................................................................... 3
B. PENGENDALIAN BIAYA PENDEKATAN BUDGET .......................................................................................... 3
C. MASTER BUDGET COMPONENTS ................................................................................................................ 4
D. PROSES PENYUSUNAN MASTER BUDGET ................................................................................................... 4
E. SALES PLANNING AND BUDGET ................................................................................................................... 5
F. PRODUCTION BUDGET ................................................................................................................................. 7
G. DIRECT MATERIAL BUDGET ......................................................................................................................... 7
H. Direct Labor Budget .................................................................................................................................... 8
I. Factory Overhead Budget ............................................................................................................................ 8
J. Ending Finished Good Inventory Budget ..................................................................................................... 9
K. Selling and Administrative Budget .............................................................................................................. 9
L. Cash Budget ................................................................................................................................................ 10
M. Budgeted Income Statement ................................................................................................................. 11
N. Budgeted Balance Sheet ............................................................................................................................ 11
O. 6 Tahap Manajemen Strategik.................................................................................................................. 13
P. Karakteristik Anggaran .............................................................................................................................. 13
Q. Tujuan Anggaran ........................................................................................................................................ 14
R. Manfaat Penganggaran.............................................................................................................................. 14
S. Jenis Anggaran ........................................................................................................................................... 14
T. Penganggaran Bottom-Up ......................................................................................................................... 15
U. Aspek Perilaku Dalam Penganggaran ........................................................................................................ 15
V. Problem Dalam Penganggaran .................................................................................................................. 15
W. MEKANISME PENYUSUNAN DAN RELEVANSI ANGGARAN .................................................................. 15
II. MATERI 2 || ANGGARAN KOMPREHENSIF ................................................................................................... 16
A. PENGERTIAN ............................................................................................................................................... 16
B. Pedoman Dalam Menyusun Anggaran Komprehensif.............................................................................. 16
C. Subtantive Plan .......................................................................................................................................... 17
