8 -1

Functional and
Activity-Based
Budgeting
 Planning 8 -2

Strategic Plan

Long-Term
Objectives
Budgeting
Short-Term
Objectives and
Short-Term Planning
Plan
and Control
Budgets

Feedback
 Planning Control 8 -3

Strategic Plan
Pemantauan
Aktivitas Aktual
Long-Term
Objectives

Short-Term
Objectives

Short-Term
Plan Perbandingan
antara Planning
dan Actual
Budgets

Feedback Innvestigasi

Tindakan Koreksi
 8 -4

Manfaat
Manfaat Anggaran
Anggaran
1, Mendorong manajer untuk selalu
memiliki rencana
2, Menyediakan informasi untuk
digunakan dalam pengambilan
keputusan,
3, Menyediakan standar dalam rangka
evaluasi kinerja,
4, Meningkatkan kegiatan komunikasi dan
koordinasi antar bagian,
 8 -5

Formulasi
Formulasi Anggaran
Anggaran
1. Anggaran Induk (Master Budget),
2. Anggaran Unit Kerja (Sub-Unit Budget)
 8 -6

Anggaran Induk adalah annggaran komprehensif

suatu perusahaan pada suatu periode,
Umumnya. anggaran induk dibuat satu tahun
angggaran mengikuti periode fiskal,
 8 -7

Anggaran
Anggaran Induk
Induk terbagi
terbagi
dalam
dalamAnggaran
Anggaran
Anggaran
Anggaran Keuangan
Keuangan dandan
Operasional
Operasional
 8 -8

Anggaran
Anggaran Keuangan
Keuangan memuat
memuat
Operating
Operating budgets describe
anggaran berkaitandescribe
anggaran budgets
berkaitan dengan
dengan
the
the
arus income-generating
income-generating
kas masuk/keluar
arus kas masuk/keluar dandan
activities
activities
posisi of
of aa firm,
firm,
keuangan,
posisi keuangan,
 8 -9

Anggaran
Anggaran Operasional
Operasional
memuat
Operating
Operating anggaran
memuatbudgets
anggaran
budgets rinci
describe
rinci
describe
berkaitan
berkaitan
the dengan
dengan operasional
the income-generating
operasional
income-generating
bisnis
bisnis untuk
activities
untukof
activities memperoleh
memperoleh
of aa firm,
firm,
laba
laba perusahaan
perusahaan
 8 -10

Anggaran
Anggaran Operasional
Operasional
Anggaran Penjualan
Anggaran Produksi
Anggaran Pembelian Bahan Baku
Anggaran Biaya Tenaga Kerja Langsung
Anggaran Biaya Overhead Pabrik
Anggaran Beban Penjualan dan Beban
Adm Umum (Beban Komersial)
Anggaran Persediaa Barang Jadi
Anggaran Harga Pokok Penjualan
Anggaran Laba Rugi
 8 -11
Anggaran Penjualan
Merupakan anggaran yang memuat target
penjualan baik dalam volume maupun rupiah

Anggaran penjualan disusun berdasarkan

ramalan penjualan (sales forecast)

Anggaran penjualan bisa disusun dalam

kombinasi:
• Item produk
• Area penjualan
• Segmen pelanggan
• Breakdown periode (triwulan/bulanan)
 8 -12
Teknik Forecast Penjualan

ANALISIS TREND  Pengaruh pergeseran waktu thd

rencana penjualan
- trend bebas
- metode setengah rata-rata
- metode kuadrat terkecil
- metode moment
REGRESI Pengaruh variabel independen (X) thd dependen
(Y)
KORELASI Hubungan antara dua variabel
 Ilustrasi Perhitungan Trend dengan 8 -13

Jumlah
Excel
Tahun Penjualan
2009 5200
2005 5300
2006 5400
2007 5500
2008 5600

Forecast Jmlh
2009 5700
 8 -14
Dari Forecast Penjualan

Schedule 1
Texas Rex. Inc,
Sales Budget
For the Year Ended December 31. 2009
Kuatal
1 2 3 4 Year
Units 1,000 1,200 1,500 2,000 5,700
Unit selling price x $10 x $10 x $10 x $10 x $10
Budgeted sales $10,000 $12,000 $15,000 $20,000 $57,000

Brake-down per triwulan atas dasar pola penjualan siklikal Harga

per triwulan dalam 1 tahun didasarkan atas
Survey Pasar
 8 -15

Menghitung Unit Produksi

Prediksi Unit Produksi = Prediksi Penjualan+

Prediksi Jmlh
Persediaan Akhir– Jmlh
Persediaan Awal
 8 -16

Schedule 2
Texas Rex. Inc,
Production Budget
For the Year Ended December 31. 2009
Quarter
1 2 3 4 Year
Sales (Schedule 1) 1.000 1.200 1.500 2.000 5.700
Desired ending
inventory 240 300 400 200 200
Total needs 1.240 1.500 1.900 2.200 5.900
Less: Beginning
inventory -180 -240 -300 -400 -180
Units to be
produced 1.060 1.260 1.600 1.800 5.720
 8 -17
Menghitung Kebutuhan BB

Kebutuhan BB = Jumlah Produksi x Standar

Pemakaian BB
Contoh :
Kebutuhan BB per unit
Kaus = 1 pound @$3
Tinta = 5 ons@$0.2 x Unit Produksi
 8 -18

Menghitung Unit BB yang Harus

dibeli
Pembelian = Kebutuhan Bahan Baku
utk Produksi+ Perkiraan
Persediaan Akhir BB –
Persediaan Awal BB
 8 -19
Schedule 3
KAIN
Texas Rex. Inc,
Plain Direct Materials Purchases Budget
T- For the Year Ended December 31. 2009
Shirts
Quarter
1 2 3 4 Year
Units to be produced
(Schedule 2) 1.060 1.260 1.600 1.800 5.720
Direct materials per
unit x 1 x 1 x 1 x 1 x 1
Production needs 1.060 1.260 1.600 1.800 5.720
Desired ending
inventory 126 160 180 106 106
Total needs 1.186 1.420 1.780 1.906 5.826

Continued
Continued
 8 -20

Quarter
1 2 3 4 Year
Total needs 1.186 1.420 1.780 1.906 5.826
Less: beginning
inventory -58 -126 -160 -180 -58
Direct materials to
be purchased 1.128 1.294 1.620 1.726 5.768
Cost per pound x $3 x $3 x $3 x $3 x $3
Total purchase cost
plain t-shirts $3.384 $3.882 $4.860 $5.178 $17.304
 8 -21

Schedule 3 TINTA
Texas Rex. Inc,
Direct Materials Purchases Budget
For the Year Ended December 31. 2009
Quarter
1 2 3 4 Year
Units to be produced
(Schedule 2) 1.060 1.260 1.600 1.800 5.720
Direct materials per
unit x 5 x 5 x 5 x 5 x 5
Production needs 5.300 6.300 8.000 9.000 28.600
Desired ending
inventory 630 800 900 530 530
Total needs 5.930 7.100 8.900 9.530 29.130

Continued
Continued
 8 -22

Quarter
1 2 3 4 Year
Total needs 5.930 7.100 8.900 9.530 29.130
Less: beginning
inventory -390 -630 -800 -900 -390
Direct materials to
be purchased 5.540 6.470 8.100 8.630 28.740
Cost per ounce x $0,20 x $0,20 x $0,20 x $0,20 x $0,20
Total purchase
cost of ink $ 1.108 $ 1.294 $ 1.620 $ 1.726 $ 5.748

Total direct
materials pur-
chases cost $4.492 $5.176 $6.480 $6.904 $23.052
 8 -23

Schedule 4
Texas Rex. Inc,
Direct Labor Budget
For the Year Ended December 31. 2009
Quarter
1 2 3 4 Year
Units to be produced
(Schedule 2) 1.060 1.260 1.600 1.800 5.720
Direct labor time
per unit (hr,) x 0,12 x 0,12 x 0,12 x 0,12 x 0,12
Total hours needed 127,2 151,2 192 216 686,4
Average wage per
hour x $10 x $10 x $10 x $10 x $10
Total direct labor
cost $1.272 $1.512 $1.920 $2.160 $6.864
 8 -24
Schedule 5
Texas Rex. Inc,
Overhead Budget
For the Year Ended December 31. 2009
Quarter
1 2 3 4 Year
Budgeted direct labor
hours (Schedule 4) 127,2 151,2 192 216 686,4
Variable overhead
rate x $5 x $5 x $5 x $5 x $5
Budgeted variable
overhead $ 636 $ 756 $ 960 $1.080 $ 3.432
Budgeted fixed
overhead 1.645 1.645 1.645 1.645 6.580
Total overhead $2.281 $2.401 $2.605 $2.725 $10.012
 8 -25

Schedule 6
Texas Rex. Inc,
Ending Finished Goods Inventory Budget
For the Year Ended December 31. 2009
Unit-cost computation:
Direct materials ($3 + $1)
$4,00
Direct labor (0,12 hr, @ $10)
1,20
Overhead:
Variable (0,12 hr, @ $5)
0,60
Units
Fixed (0,12 Unit Cost Total
hr, @ $9,59)
1,15
Finished goods: Logo T-shirts 200 $6,95 $1.390
Total unit cost
$6,95
 8 -26

Schedule 7
Texas Rex. Inc,
Cost of Goods Sold Budget
For the Year Ended December 31. 2009
Direct materials used (Schedule 3) $22.880
Direct labor used (Schedule 4) 6.864
Overhead (Schedule 5) 10.012
Budgeted manufacturing costs$39.756
Beginning finished goods 1.251
Goods available for sale $41.007
Less: Ending finished goods (Sched, 6) - 1.390
Budgeted cost of goods sold $39.617
 8 -27

Schedule 8
Texas Rex. Inc,
Selling and Administrative Expenses Budget
For the Year Ended December 31. 2009
Quarter
1 2 3 4 Year
Planned sales in units
(Schedule 1) 1.000 1.200 1.500 2.000 5.700
Variable selling and
administrative
expenses per unit x $0,10 x $0,10 x $0,10 x $0,10 x $0,10
Total variable
expenses $ 100 $ 120 $ 150 $ 200 $ 570

Continued
Continued
 8 -28

Quarter
1 2 3 4 Year

Fixed selling and admin-

istrative expenses:
Salaries $1.420 $1.420 $1.420 $1.420 $5.680
Utilities 50 50 50 50 200
Advertising 100 200 300 500 1.100
Depreciation 150 150 150 150 600
Insurance --- --- 500 --- 500
Total fixed expenses $1.720 $1.820 $2.420 $2.120 $8.080
Total selling and admin-
istrative expenses $1.820 $1.940 $2.570 $2.320 $8.650
 8 -29

Schedule 9
Texas Rex. Inc,
Budgeted Income Statement
For the Year Ended December 31. 2009

Sales (Schedule 1) $57.000

Less: Cost of goods sold (Schedule 7) -39.617
Gross margin $17.383
Less: Selling and administrative expenses
(Schedule 8) -8.660
Operating income $ 8.733
Less: Interest expense (Schedule 10) - 60
Income before taxes $ 8.673
Less: Income taxes (Schedule 10) -2.550
Net income $ 6.123
 8 -30

The Usual
Financial Budgets
 The cash budget
 The budgeted balance
sheet
 The budget for
capital expenditures
 8 -31

The
The Cash
Cash Budget
Budget
Saldo awal xxx
(+): Penerimaan Kas xxx
Kas tersedia xxx
(-): Pengeluaran Kas xxx
(-): Saldo kas minimum xxx
Kelebihan (kekurangan) Kas xxx
(+): Pinjaman Tunai xxx
(-): Pelunasan Pinjaman xxx
(+): Saldo Minimum kas xxx
Saldo Kas Akhir xxx
 8 -32

The
The Cash
Cash Budget
Budget
Texas Rex. Inc, 1st Quarter
Beginning cash balance $ 5.200
Add: Cash receipts (cash and credit sales) 10.600
Total cash available 15.800
Less: Cash disbursements -15.777
Less: Minimum cash balance - 1.000
Total cash needs -16.777
Excess or deficiency (-) of cash - 977
Add: Cash from loans 1.000
Less: Loan repayments ----
Ending cash balance $ 1.023

$1.000 (loan) - $977 + $1.000

(minimum cash balance)
 8 -33

Texas Rex. Inc,

Cash Receipts Pattern for 2009
Source Quarter 1 Quarter 2 Quarter 3 Quarter 4
Cash sales $ 2.500 $ 3.000 $ 3.750 $ 5.000
Received on
account from:
Quarter 4. 2003 1.350
Quarter 1. 2009 6.750 750
Quarter 2. 2009 8.100 900
Quarter 3. 2009 10.125 1.125
Quarter 4. 2009 ---- ---- --- 13.500
Total cash receipts $10.600 $11.850 $14.775 $19.625
 Schedule 11 8 -34
Texas Rex. Inc,
Budgeted Balance Sheet
December 31. 2009
Assets
Current assets:
Cash $ 7.503
Accounts receivable 1.500
Materials inventory 424
Finished goods inventory 1.390
Total current assets $10.817
Property. plant. and equipment:
Land $ 1.100
Building and equipment 36.500
Accumulated depreciation -7.760
Total property. plant. and equipment 29.840
Total assets $40.657
Continued
Continued
 8 -35

Liabilities and Owners’ Equity

Current liabilities:
Accounts payable $ 1.381
Owners’ equity:
Retained earnings $39.276
Total owners’ equity 39.276
Total liabilities and owners’ equity $40.657
 8 -36
Sales Budget

Production Budget

Direct Materials Direct Labor Overhead

Purchases Budget Budget Budget

Cash The
The Master
Master
Budget Budget
Budget
 8 -37
Sales Budget

Production Budget

Direct Materials Direct Labor Overhead

Purchases Budget Budget Budget

Ending FG (Unit
Inventory Budget cost)

Cash The
The Master
Master
Budget Budget
Budget
 8 -38
Sales Budget

Production Budget

Direct Materials Direct Labor Overhead

Purchases Budget Budget Budget

Ending FG
Inventory Budget Selling and
Administrative
Cost of Goods Expenses
Sold Budget Budget`

Budgeted IS
Cash The
The Master
Master
Budget Budget
Budget
 8 -39

ANGGARAN UNTUK
EVALUASI COST CENTRE
 8 -40

Static Budgets versus Flexible Budgets

A static budget is a budget for a particular level of

activity,
A flexible budget is a budget that provides a firm with
the capability to compute expected costs for a range of
activity,  cocok untuk Cost Centre
 Performance Report Quarterly 8 -41

Production Costs
Actual Budgeted Variance
Units produced 1.200 1.060 140 F
Direct materials cost $4.830 $4.240 $590 U
Direct labor costs 1.440 1.272 168 U
Fixed overhead:
Variable:
Supplies 535 477 58 U
Power 170 159 11 U
Fixed:
Supervision 1.055 1.105 -50 F
Depreciation 540 540 ---
Total $8.570 $7.793 $777 U
 8 -42

Manfaat Anggaran Fleksibel

 Anggaran fleksibel dapat digunakan untuk
menyiapkan anggaran pada berbagai alternatif
tingkat kegiatan yang diharapkan
 Anggaran fleksibel dapat digunakan untuk
menghitung biaya yang seharusnya pada tingkat
aktivitas aktual
 Anggaran fleksibel dapat membantu manajer
menghadapi ketidakpastian dengan
memungkinkan mereka melihat hasil yang
diharapkan untuk berbagai kegiatan
 Flexible Production Budget 8 -43

Variable Cost Range of Production (units)

Production Costs per Unit 1.000 1.200 1.400
Variable overhead:
Direct materials $4,00 $4.000 $4.800 $5.600
Direct labor 1,20 1.200 1.440 1.680
Variable overhead:
Supplies 0,45 450 540 630
Power 0,15 150 180 210
Total variable costs $5,80 $5.800 $6.960 $8.120
Fixed overhead:
Supervision $1.105 $1.105 $1.105
Depreciation 540 540 540
Total fixed costs $1.645 $1.645 $1.645
Total production costs $7.445 $8.605 $9.765
 Performance Report Quarterly 8 -44

Production Costs
Actual Budget Variance
Units produced 1.200 1. 200 ----
Direct materials $4.830 $4.800 $30 U
Direct labor 1.440 1. 440 ----
Variable overhead:
Supplies 535 540 -5 F
Power 170 180 -10 F
Total variable costs $6.975 $6.960 $15 F

Continued
Continued
 Performance Report Quarterly 8 -45

Production Costs
Actual Budget Variance
Units produced 1.200 1. 200 ----
Fixed overhead:
Supervision 1.055 1.105 -50 F
Depreciation 540 540 ---
Total fixed costs $1.595 $1.645 -$50 F
Total production costs $8.570 $8.605 $35 U
 8 -46

PERILAKU MANAJEMEN
BERKAITAN DENGAN
ANGGARAN
 8 -47

Behavior Dimensions of Budgeting

Goal congruence
Dysfunctional behavior
Frequent feedback on performance
Monetary and nonmonetary incentives
Participative budgeting
Realistic standards
Controllability of costs
Multiple measures of performance
 8 -48

Problem penerapan Anggaran yg

Partisipatif
1. Manajer menetapkan standar yang terlalu
tinggi atau terlalu rendah
2. Manajer menciptakan kesenjangan
dalam anggaran,
3. Adanya partisipasi semu,
 8 -49

ACTIVITY BASED BUDGETING

 8 -50
Activity-Based Budgeting

Activity flexible
budgeting is the
prediction of what
activity costs will
be as activity
output changes,
 8 -51
Flexible Budget: Direct Labor Hours
Cost Formula Direct Labor Hours
Fixed Variable 10.000 20.000
Direct materials --- $10 $100.000 $200.000
Direct labor --- 8 80.000 160.000
Maintenance $ 20.000 3 50.000 80.000
Machining 15.000 1 25.000 35.000
Inspections 120.000 --- 120.000 120.000
Setups 50.000 --- 50.000 50.000
Purchasing 220.000 --- 220.000 220.000
Total $425.000 $22 $645.000 $865.000
 8 -52

Activity Flexible Budget

Driver: Direct Labor Hours
Formula Level of Activity
Fixed Variable 10.000 20.000
Direct materials --- $10 $100.000 $200.000
Direct labor --- 8 80.000 160.000
Subtotal $0 $18 $180.000 $360.000

Driver: Machine Hours

Fixed Variable 8.000 16.000

Maintenance $20.000 $5,50 $64.000 $108.000
Machining 15.000 2,00 31.000 47.000
Subtotal $35.000 $7,50 $95.000 $155.000

Continued
Continued
 8 -53

Activity Flexible Budget

Driver: Number of Setups
Fixed Variable 25 30
Inspections $80.000 $2.100 $132.500 $143.000
Setups --- 1.800 45.000 54.000
Subtotal $80.000 $3.900 $177.500 $197.000

Driver: Number of Orders

Fixed Variable 15.000 25.000
Purchasing $211.000 $ 1 $226.000 $236.000
Total $678.500 $948.000
 8 -54

Activity-Based
Activity-Based Performance
Performance Report
Report
Actual Costs Budgeted Costs Budget Variance
Direct materials $101.000 $100.000 $ 1.000 U
Direct labor 80.000 80.000 ---
Maintenance 55.000 64.000 9.000 F
Machining 29.000 31.000 2.000 F
Inspections 125.500 132.500 7.000 F
Setups 46.500 45.000 1.500 U
Purchasing 220.000 226.000 6.000 F
Total $657.000 $678.500 $21.500 F
 8 -55

Variances for the Inspection Activity

Activity Actual Cost Budgeted Cost Variance
Inspection:
Fixed $ 82.000 $ 80.000 $2.000 U
Variable 43.500 52.500 9.000 F
Total $125.500 $132.500 $7.000 F