66 Budgeting

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1. E I IDR 5.150.000 117 Budgeting Financial Management 66 BUDGETING Budgeting process and the company planning as a whole are an integrated process. Companies should emphasize the awareness about this integrated system so that budgeting is regarded as quantitative planning tool, which should be developed integratedly to achieve company’s objective. The budgeting process that accommodates the objectives and the corporate strategy can explain the importance of the manag - ers’ commitment in making the budget. The relationship between planning and budgeting Operational expenditure and capital expenditure Operational budget Financial budget Controlling through budget Understand the relationship between the planning process and the budgeting process Compose the operational budget Compose the financial budget Understand the controlling process using the budget Problems To Be Addressed Objectives Having attended this program, the participants are Expected to be able to: . . . . Subjects Covered Who Should Attend Penyusunan anggaran dan perencanaan perusahaan secara keseluruhan merupakan suatu rangkaian yang terpadu. Kesadaran mengenai hal itu perlu dipertegas untuk memposisikan anggaran sebagai alat perencanaan kuantitatif yang sebaiknya disusun secara terpadu dalam rangka mencapai sasaran perusahaan secara bersama. Penyusunan anggaran yang mengakomodasi sasaran dan strategi perusahaan dapat menjelaskan pentingnya komitmen para manajer dalam menyusun anggaran. Keterkaitan antara perencanaan dengan penyusunan anggaran Operational expenditure dan capital expenditure Anggaran operasi Anggaran keuangan Pengendalian melalui anggaran Memahami keterkaitan antara proses perencanaan dengan penyusunan anggaran Menyusun anggaran operasi Menyusun anggaran keuangan Memahami proses kontrol dengan menggunakan anggaran Menjawab Masalah Apa Manfaat Apa Yang Anda Peroleh Setelah selesai mengikuti program ini, peserta diharapkan mampu: . . . . Apa Saja Yang Dibahas Siapa Yang Perlu Ikut Semua manajer yang terlibat dalam proses penyusunan anggaran . . . . . All managers involved in the budgeting process . . . . . .

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