ARTIKEL TENTANG ANGGARAN (BUDGETING)

The artikel examine about budgeting (anggaran).Budget Bus (Business Budgeting) is the overall plan of the company's activities, which is expressed in units (numbers) and in a certain period of time to come.

The main elements in the budget:

1. The overall plan, the determination of the activities carried out at the time will come.
2. Company activities, including all activities conducted by all the parts of the company.
3. Expressed in numbers, is the unit that can be used on all company activities are diverse.
4. Certain period, is the whole of what-what will happen in the future.

There are 2 kinds of budget (budget):

1. Strategic Budget, the budget is applicable to long term ie more than one accounting period (more than 1 year)
2. Tactical Budget, budget ialan applicable to short-term, ie one accounting period or less.

Budget prepared by the budget committee of the author (Budgeting Committee). Which consists of the holder of the main functions (Participative Budget).

Budget has 3 main purposes are:

1. As a working guideline. Budget serves as guidelines and provide direction and targets to be achieved by the company's activities in the days to come.
2. As a means of coordinating work. With a budget of all the parts contained in the company can support each other and work together well, to go to the goal or goals established by the company.
3. As a means of supervision or control. Budget serves as a benchmark (comparison tool) to assess and evaluate the realization of enterprise activity in the days to come.

On the other hand the budget also has a weakness among others:

1. Budget (Budget) is only a tool.
2. Budget (Budget) does not replace the management.

Budgeting process:

• Looking for the most difficult factor.
• The position of the company in competition (Leader / Follower).
• Obtaining accurate data.
• Expert.

How to serve:

• Figures accurate
• Informative
• Is easy to see movement

Factors that affect the preparation of the budget are:

1. Internal factors are factors that exist in the company itself. These factors include the form of sales last year, the company's policy, working capital owned, labor-owned, company owned capacity, etc..
2. External factors are factors that have influence outside the company but the company's life. These factors include the form of state competition, the level of population growth, income communities, community education, population distribution, religions, customs and habits of society, etc..

Budget (Budget) which must include either the entire company's activities, which is often called the Comprehensive Budget. In broad outline the contents of the Comprehensive Budget consists of:

1. Budget estimates (Budget Forecasting), contains estimates-estimates of the activities of the company and the state (position) financial firms at a certain point in time will come.
2. Budget Variables, contains about the level of change or variability in costs, particularly costs that include the cost of "semi-variable" in connection with the company's productivity.
3. Analysis of Statistics and Mathematics Maid, which is used to make assessments, estimates and make judgments (evaluation) in order to conduct surveillance work.
4. Budget Report (Budget Report), which reports on the realization of budget implementation which is equipped with a variety of comparative analysis between budget and realization that can identify deviations that occur and their causes, whether they are positive (beneficial) or negative (harmful), so can be drawn conclusions and follow-up (follow-up) which immediately needs to be done.