Minggu, 24 Januari 2010


1. Congeniality of Budget
Congeniality of budget is an compiled plan systematically, covering entire/all activity of company, expressed in unit (monetary unity) and shall be in effect for the period of certain (periode) to come ( Munandar, 1986)
coherent element at budget
a. Plan
b. Covering entire/all activity of company
c. Expressed in unit (set of) monetary
d. A given time period to come

2. Relate to duration, budget recognized with
a. strategic budget
budget applying to long meter / more than 1 accounting period/ 1 year
b. Tactical budget
budget applying to short-range. made arrangements for Budget 1 accounting period (one year full) of named by Periodic budget ( periodikal of budget), while made arrangements for by budget is duration less than one accounting period for example meter three monthly, and part of it conceived of by budget in phases (budget continous)
3. Factor influencing accuracy of determination of duration go into effect it of budget is
a. Wide of market
b. Company position in emulation
c. yielded Type Product (elastic and in-elastis, consumer appetite age)
d. Available of information and data (blessing with agreing of budget
e. Situation of economics in general. (monetary crisis case)

4. Usefulness of budget
a. as line item
b. as a means of job/activity coordination
c. as a means of observation of job/activity / measuring rod

5. Factor influencing compilation of budget
a. factor of Interen
such with factor of intern is data, experience and information which there are in company alone. Which can in the form of: Sale of year - last year, policy of company related to problem of price sell, capacities produce etc
b. Factor of Ekstern
Factor of Ekstern cover, data, experience and information which there are outside company, but owning influence to life of company. With can in the form of situation of emulation, mount growth of resident, mount production of society, education of society, national economy, various policy of government etc.

6. Relation/Link among/between budget with Accountancy
Accountancy present very useful historical data to count/calculate (preparing) to be poured in budget, waiting for will be made as line item in the future. Hereinafter accountancy will do/conduct record-keeping systematically and regular about
execution of that budget later, day after day, thereby accountancy can present data realize execution of budget completely
So that by comparing (among) accountancy note and budget can know by do company have process executing work efficiently or in-efisisen, effective or inefektif, etc, Therefore all record-keeping technique and all systematic way weared in accountancy have to be is same and in line with technique and also systematic way weared in budget

7. Content and Procedure Compilation of Budget and Factor
Budget is result of job/activity (out-put) most off all in the form of valuations to be executed in in the future, which is poured in an compiled article copy regularly and is systematic

8. Process Activity which come within in Budgeting
a. Data collecting and needed to information compile budget
b. Processing and analysing of the information and data to perform a valuations in order to compiling budget
c. Compiling budget and present regularly and is systematic
d. Coordination execution of budget
e. Processing and analysing of the data to perform interpretation and obtain;get conclusion, in order to performing assessment (evaluationi) to job/activity which have been executed and also compile policys as follow-up ( follow-up) of conclusions

9. Content of Budget
Budget have ought to include;cover entire/all activity of company, so that function of budget really can walk. Budget which the totally in naming Comprehensive budget (Comphrehensive Budget).

10. Content of Comphrehensive Budget, marginally consist of
a. budget forecasting
b. variable of budget (containing about rate of change of expense of or storey;level of variabilitas
c. analyzing statistic and ministrant mathematics
d. report of budget : representing report realize execution of budget provided with various comparison analysis among budget with its realization , so that can know by efficiencys and also deviations that happened, so that can be analysed and pulled by conclusion

11. Budget of Comprehensive and of Parsial
Budget of Comprehensive represent budget with scope which is totally. Activity which come within in budget of comprehensive include ;cover entire/all good corporate activity in the field of marketing, produce, administration and finance
completely budget of comprehensive consist of:
• Plan Substantive
At plan substantive contain the Target of company public, special target of company, company strategy, assumptions.
• Plan Financial
 Long-Range Budget : covering sale, selling expense, capital, fund flow, and requirement of labour
 Annual budget :
1. Budget Operational :
a. Budget profit & lossy
b. Ministrant Budget [of] balance
o Sales budget
o Production budget
o Manufacturing budget
o Budget Sale
2. Monetary budget
a. Balance sheet budget
b. Ministrant Budget [of] balance
o Cash budget
o Budget Receivable
o Budget Supply
o Budget Change of plant asset
o Debt budget
o Budget Addition of capital
c. Variable budget
d. Statistical Budget of assistant
e. Internal Report
Budget of Parsial. Budget of Parsial represent compiled budget with limited scope or in narrow ;tight scope. For example company only compiling just production budget, just finance or sale. In budget of parsial the each shares compile budget by self, so that the plan compiled is not inwrought, compared to budget of comprehensive budget of parsial easier compiled [by] because not yet so complex.

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