The document discusses several topics related to budgeting and cost management accounting including: 1. The definition of a budget and its importance in planning. 2. The definition of control and how management uses control in the budgeting process. 3. Reasons for creating a budget such as aligning goals and evaluating performance. 4. The differences between a master budget, operating budget, and financial budget. 5. The role of sales forecasting in budgeting and how it differs from a sales budget.

1. C O S T M A N A G E M E N T A C C O U N T I N G & C O N T R O L
A P R I L I A N A S U S A N T I
1 6 4 2 1 3 1
L E C T U R E R :
S A N T I Y O P I E , S E . , M M . , C M A . , P R O J E C T + . , C I B A . ,
C P A . , B K P
U N I V E R S I TA S I N T E R N AT I O N A L B ATA M
2 0 1 8

2. 1 . P E N G E R T I A N B U D G E T ,
B A G A I M A N A R E N C A N A
D A L A M M E L A K U K A N
B U D G E T ?
B u d g e t ( a n g g a r a n ) a d a l a h s u a t u r e n c a n a y a n g d i s u s u n
s e c a r a s i s t e m e t i s , y a n g m e l i p u t i s e l u r u h k e g i a t a n
p e r u s a h a a n , y a n g d i n y a t a k a n d a l a m s a t u a n k e u a n g a n ( u n i t
m o n e t e r ) , d a n b e r l a k u u n t u k j a n g k a w a k t u t e r t e n t u y a n g
a k a n d a t a n g .
p l a n n i n g m e r u p a k a n f u n g s i y a n g m e m e g a n g p e r a n a n y a n g
s a n g a t p e n t i n g k a r e n a m e r u p a k a n d a s a r b a g i p e l a k s a n a a n
f u n g s i - f u n g s i y a n g l a i n . D a l a m k a i t a n n y a d e n g a n f u n g s i
p l a n n i n g d a n c o n t r o l l i n g m a k a m a n a j e m e n d i h a d a p k a n
d a l a m m a s a l a h p e n g a m b i l a n k e p u t u s a n y a n g m e n c a k u p d u a
v a r i a b e l p o k o k y a i t u v a r i a b e l i n f l o w , y a n g m e r u p a k a n
k u m p u l a n f a k t o r y a n g d i p e r l u k a n d a l a m p r o s e s p r o d u k s i ,
m o d a l , t e n a g a k e r j a d a n m a t e r i a l .

3. 2 . D E F I N I S I K O N T R O L ,
B A G A I M A N A M E N G O N T R L
D A L A M M E L A K U K A N B U D G E T ?
B u d g e t m e r u p a k a n k o m i t m e n r e s m i m a n a j e m e n y a n g
t e r k a i t d e n g a n h a r a p a n m a n a j e m e n t e n t a n g p e n d a p a t a n ,
b i a y a d a n b e r a g a m t r a n s a k s i k e u a n g a n d a l a m j a n g k a
w a k t u t e r t e n t u d i m a s a y a n g a k a n d a t a n g .
K o n t r o l d a p a t d i d e f i n i s i k a n s e b a g a i u p a y a s i s t e m a t i s o l e h
m a n a j e m e n b i s n i s u n t u k m e m b a n d i n g k a n k i n e r j a d e n g a n
s t a n d a r y a n g t e l a h d i t e n t u k a n , r e n c a n a , a t a u t u j u a n u n t u k
m e n e n t u k a n a p a k a h k i n e r j a s e j a l a n d e n g a n s t a n d a r
t e r s e b u t d a n m u n g k i n u n t u k m e n g a m b i l t i n d a k a n
p e r b a i k a n y a n g d i p e r l u k a n u n t u k m e l i h a t b a h w a m a n u s i a
d a n s u m b e r d a y a p e r u s a h a a n l a i n n y a y a n g d i g u n a k a n
d e n g a n c a r a y a n g p a l i n g e f e k t i f d a n e f i s i e n m u n g k i n
d a l a m m e n c a p a i t u j u a n p e r u s a h a a n .

4. 3 . A L A S A N M E L A K U K A N
P E N G A N G G A R A N
• S e g a l a k e g i a t a n d a p a t t e r a r a h p a d a p e n c a p a i a n
t u j u a n b e r s a m a .
• D a p a t d i g u n a k a n s e b a g a i a l a t p e n i l a i a n k e l e b i h a n
d a n k e k u r a n g a n p e g a w a i
• D a p a t m e m o t i v a s i k a r y a w a n k a r e n a a d a
t u j u a n / s a s a r a n y a n g a k a n d i c a p a i
• M e n g h i n d a r i p e m b o r o s a n d a n p e m b a y a r a n y a n g
k u r a n g p e r l u
• S u m b e r d a y a y a n g d a p a t d i m a n f a a t k a n s e e f i s i e n
m u n g k i n

5. 4 . A P A Y A N G D I M A K S U D M A S T E R
B U D G E T , O P E R A T I N G B U D G E T ,
F I N A N C I A L B U D G E T
• m a s t e r b u d g e t a d a l a h s u a t u r e n c a n a y a n g
t e l a h d i t a n d a i o l e h p e r u s a h a a n u n t u k
d i s e l e s a i k a n p a d a p e r i o d e b u d g e t t e r s e b u t .
• o p e r a t i n g b u d g e t m e r e n c a n a k a n t e n t a n g
k e g i a t a n - k e g i a t a n p e r u s a h a a n s e l a m a
p e r i o d e t e r t e n t u y a n g a k a n d a t a n g .
• f i n a n c i a l b u d g e t m e r e n c a n a k a n t e n t a n g
p o s i s i f i n a n s i a l p e r u s a h a a n p a d a s u a t a s a a t
t e r t e n t u y a n g a k a n d a t a n g .

6. 5 . J E L A S K A N R O L E O F A S A L E S
F O R E C A S T P A D A B U D G E T I N G .
D A N J E L A S K A N P E R B E D A A N
S A L E S F O R E C A S T D A N S A L E S
B U D G E T
D a l a m m e l a k u a k a n r a m a l a n p e r l u d i b u t u h k a n k e r j a y a n g k e r a s .
m a n a j e m e n p e r u s a h a a n h a r u s m e m p r o y e k s i k a n k e a d a a n p e r e k o n o m i a n
n a s i o n a l , k o n d i s i p e r e k o n o m i a n d i d a e r a h n y a , d a n k o n d i s i p a s a r d a r i
p r o d u k n y a . d i s a m p i n g i t u p u l a h a r u s m e m p e r h i t u n g k a n s t r a t e g i h a r g a
d a n s t r a t e g i p a s a r , p r o g r a m p e r i k l a n a n , k e t e r b a t a s a n k a p a s i t a s s e r t a
y a n g t e r p e n t i n g a d a l a h m e m p e r t i m b a n g k a n s t r a t e g i d a n k e b i j a k a n
p e s a i n g .
P e r b e d a a n S a l e s F o r e c a s t d a n S a l e s B u d g e t
* S a l e s F o r e c a s t : k e g i a t a n - k e g i a t a n p e r u s a h a a n d a l a m j a n g k a w a k t u
( p e r i o d e ) t e r t e n t u y a n g a k a n d a t a n g , y a n g d i d a l a m n y a m e l i p u t i r e n c a n a
t e n t a n g j e n i s ( k u a l i t a s ) b a r a n g y a n g a k a n d i j u a l , j u m l a h ( k u a n t i t a s ) b a r a n g
y a n g a k a n d i j u a l , h a r g a b a r a n g y a n g a k a n d i j u a l , d e n g a n w a k t u s e r t a t e m p a t
( d a e r a h ) p e n j u a l a n n y a .
* S a l e s B u d g e t : s e c a r a l e b i h t e r p e r i n c i t e n t a n g p e n j u a l a n p e r u s a h a a n
s e l a m a p e r i o d e y a n g a k a n d a t a n g , y a n g d i d a l a m n y a m e l i p u t i r e n c a n a
t e n t a n g j e n i s ( k u a l i t a s ) b a r a n g y a n g a k a n d i j u a l , j u m l a h ( k u a n t i t a s )
b a r a n g y a n g a k a n d i j u a l , w a k t u p e n j u a l a n s e r t a t e m p a t ( d a e r a h )
p e n j u a l a n n y a

7. 6 . A P A K A H B E N A R A N G G A R A N
B E R G A N T U N G P A D A
A N G G A R A N P E N J U A L A N
I y a , a n g g a r a n p e n j u a l a n s e r i n g d i s e b u t d e n g a n
a n g g a r a n k u n c i . B e r h a s i l t i d a k n y a s e b u a h
p e r u s a h a a n b e r g a n t u n g p a d a k e b e r h a s i l a n b a g i a n
p e n j u a l a n d a l a m m e n i n g k a t k a n p e n j u a l a n n y a .
p e n j u a l a n m e r u p a k a n u j u n g t o m b a k d a l a m m e n c a p a i
t u j u a n p e r u s a h a a n m e n c a r i l a b a s e c a r a m a k s i m a l .
k e s a l a h a n d a l a m p e n y u s u n a n a n g g a r a n p e n j u a l a n
m e n g a k i b a t k a n k e s a l a h a n p a d a a n g g a r a n y a n g l a i n .

8. 7 . S E A N D A I N Y A V I C E P R E S I D E N T O F
S A L E S A D A L A H P R I B A D I Y A N G P E S I M I S .
J I K A A N D A B E R T A N G G U N G
J A W A B A T A S P E R K E M B A N G A N M A S T E R
B U D G E T , A P A K A H A N D A D I P E N G A R U H I
J i k a s e s e o r a n g y a n g s u d a h b e r f i k i r p e s i m i s d a l a m m e n g a m b i l
k e p u t u s a n m a k a k e m u n g k i n a n t i d a k b e r j a l a n l a n c a r s e s u a i
k e i n g i n a n . d i s i n i s a y a t i d a k a k a n d i p e n g a r u h i o l e h h a l
t e r s e b u t k a r e n a s u a t u a n g g a r a n h a n y a l a h e s t i m a s i s e s a a t
k a r e n a h a l t e r s e b u t b u k a n l a h k e j a d i a n a k t u a l y a n g s e b e n a r n y a

9. 8 . S E A N D A I N Y A C O N T R O L L E R D I
P E R U S A H A A N A N D A A D A L A H S E O R A N G
Y A N G O P T I M I S , J I K A A N D A B E R T A N G G U N G
J A W A B A T A S P E R K E M B A N G A N M A S T E R
B U D G E T , A P A K A H A N D A D I P E N G A R U H I
J i k a s e o r a n g c o n t r o l l e r t e r l a l u o p t i m i s m a k a
a k a n m e m b a h a y a k a n a n g g a r a n y a n g t e r j a d i
n a n t i n y a , k a r e n a i a t i d a k a k a n m e n g a g g a r k a n
k e m b a l i p e r h i t u n g a n d a n p e r e n c a n a a n y a n g
s u d a h i a l a k u k a n .

10. 9 . A P A D A M P A K L E A R N I N G C U R V E
P A D A B U D G E T I N G . A P A E F E K Y A N G
T E R J A D I P A D A B U D G E T
L e a r n i n g c u r v e t h e o r y b e r k e p e n t i n g a n d e n g a n g a g a s a n
b a h w a k e t i k a s u a t u p e k e r j a a n , p r o s e s a t a u a k t i v i t a s
b a r u d i m u l a i u n t u k p e r t a m a k a l i n y a , k e m u n g k i n a n
t e n a g a k e r j a y a n g t e r l i b a t t i d a k a k a n m e n c a p a i
e f i s i e n s i m a k s i m u m d e n g a n s e g e r a .
S e i r i n g b e r j a l a n n y a w a k t u m a k a u n i t y a n g d i p r o d u k s i
b e r t a m b a h s e d a n g k a n b i a y a y a n g d i k e l u a r k a n b e r k u r a n g
m a k a i n i a k a n b e r p e n g a r u h p a d a d i r e c t m a t e r i a l , d i r e c t
l a b o r , o v e r h e a d .

11. 1 0 . P E R U S A H A A N K E C I L T I D A K M E N Y U S U N
A N G G A R A N M A S T E E B U D G E T , H A M P I R
S E T I A P P E R U S A H A A N M E N C I P T A K A N C A S H
B U D G E T , M E N G A P A D E M I K I A N
K a r e n a d i d a l a m n y a t e r d a p a t e s t i m a s i p e n e r i m a a n
d a n p e n g e l u a r a n k a s u n t u k p e r i o d e t e r t e n t u
d i a m a s a d a t a n g s e h i n g g a a k a n b i s a d i k e t a h u i
k a p a n p e r u s a h a a n d a l a m k e a d a a n d e f i s i t k a s a t a u
s u r p l u s .
D e n g a n k a t a l a i n c a s h b u d g e t m e m b e r i k a n
t a k s i r a n p o s i s i k a s a k h i r p e r i o d e s e b a g a i a k i b a t
d a r i o p e r a s i o n a l p e r u s a h a a n .

12. 1 1 . D I S K U S I K A N K E K U R A N G A N
M A S T E R B U D G E T T R A D I S I O N A L .
P A D A S I T U A S I A P A M A S T E R
B U D G E D B E K E R J A D E N G A N B A I K
M e n u r u t s a y a k e l e m a h a n s a a t m e m b e r i k a n
i n f o r m a s i t e n t a n g k e g i a t a n y a n g d i l a k u k a n ,
b u k a n h a s i l d a r i k e g i a t a n t e r s e b u t d a n
m e n g a b a i k a n a s p e k a n a l i s i s m a n f a a t .
K e t i k a l i n g k u n g a n b e r u b a h p e r l a h a n - l a h a n
a n g g a r a n i n d u k a k a n m e l a k u k a n p e k e r j a a n b a i k
d a r i p e r e n c a n a a n d a n k o n t r o l .

13. 1 2 . D E F I N I S K A N S T A T I C B U D G E T .
B E R I K A N C O N T O H Y A N G M E N Y E S A T K A N
M E N A G E R
A n g g a r a n s t a t i s m e r u p a k a n a n g g a r a n y a n g
d i r e n c a n a k a n u n t u k m e m b i a y a i s e j u m l a h a k t i v i t a s
t e r t e n t u d i m a n a c a k r a w a l a w a k t u y a n g d i g u n a k a n
h a n y a s u a t u s a a t t e r t e n t u s a j a . b e r d a s a r k a n
a k t i v i t a s t e r p i l i h d i m a n a a k t i v i t a s i n i b i s a d i h i t u n g
d a r i j a m k e r j a l a n g s u n g , j a m m e s i n a t a u l a i n
s e b a g a i n y a , k e m u d i a n d i t e n t u k a n a n g g a r a n n y a .
C o n t o h b u d g e t p r o d u c t i o n d a n p e n j u a l a n 5 0 u n i t ,
t a p i u n i t p e n j u a l a n y a n g s e b e n a r n y a 2 0 . b i a y a
v a r i a b l e b u d g e t $ 2 0 0 0 s e d a n g k a n a k t u a l $ 1 0 0 0 .
p e r u s a h a a n m e n g h a b i s k a n l e b i h s e d i k i t d a r i y a n g
d i h a r a p k a n u n t u k b i a y a v a r i a b l e . d i m a n a v a r i a b l e
c o s t b u d g e t $ 4 0 / u n i t ( $ 2 0 0 0 / 5 0 ) d a n a k t u a l
$ 5 0 ( $ 1 0 0 0 / 2 0 ) . J a d i b i a y a a n g g a r a n t i d a k s e s u a i
d e n g a n a k t i v i t a s p r o d u k s i d a n b e r d a m p a k b u r u k
u n t u k e f i s i e n s i p e n g a m b i l a n k e p u t u s a n o l e h
m a n a g e r .

14. 1 3 . A P A K A H Y A N G D I M A K S U D D E N G A N
F L E X I B L E B U D G E T ? B A G A I M A N A
P E N G G U N A A N J E N I S P E R T A M A D A N
K E D U A ?
f l e x i b l e b u d g e t a d a l a h l a p o r a n y a n g m e n u n j u k k a n e s t i m a s i
b e s a r n y a r e v e n u e d a n c o s t y a n g s e h a r u s n y a , p a d a t i n g k a t
a k t u a l a k t i v i t a s t e r t e n t u s e l a m a p e r i o d e .
1 . a n g g a r a n f l e k s i b e l d i g u n a k a n u n t u k p e r e n c a n a a n d a n
a n a l i s i s s e n s t i v i t a s
2 . a n g g a r a n d i g u n a k a n u n t u k k o n t r o l , k a r e n a b i a y a a c t u a l d a r i
b i a y a a k t u a l d a r i t i n g k a t a k t i v i t a s s e b e n a r n y a d a p a t
d i b a n d i n g k a n d e n g a n b i a y a y a n g d i r e n c a n a k a n u n t u k t i n g k a t
a k t i v i t a s s e b e n a r n y a .

15. 1 4 . A P A L A N G K A H - L A N G K A H Y A N G
T E R L I B A T D A L A M M E M B A N G U N
A N G G A R A N B E R B A S I S A K T I V I T A S ?
B A G A I M A N A
L A N G K A H - L A N G K A H I N I M E M B E D A K A N
A B B D A R I M A S T E R B U D G E T ?
l a n g k a h - l a n g k a h a c t i v i t y b a s e d b u d g e t i n g :
- m e n g a n a l i s a s t r a t e g i
- m e n e t a p k a n p a n d u a n p e r e n c a n a a n ( p l a n n i n g g u i d e l i n e s )
- m e n e r j e m a h k a n s t r a t e g i k e a k t i v t i t a s
- m e n e n t u k a n b e b a n k e r j a d a n p r o y e k i n t e r d e p a r t e m e n t a l
- m e n y u s u n a n g g a r a n f i n a l
Y a n g b e r b e d a d a r i p r o s e s m a s t e r b u d g e t a d a l a h o u t p u t l a n g s u n g
k e s u m b e r d a y a . b e b e r a p a t i n g k a t s u m b e r d a y a d i a s u m s i k a n
d i p e r b a i k i . i n i m e m b u a t m e r e k a b e r g a n t u n g o a d a p e r u b a h a n
v o l u m e d a n m e n y e m b u n y i k a n d r i v e r y a n g b e n a r - b e n a r
m e m p e n g a r u h i s u m b e r d a y a t e t a p . d a n a k h i r n y a a n g g a r a n i n i
m e n d u k u n g p e n c i p t a a n n i l a i d a n p e m i k i r a n y a n g a k a n m a s u k .

16. THANK YOU FOR
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