BAB 1 PERENCANAAN & PENGANGGARAN PERUSAHAAN

Salah satu fungsi manajemen adalah perencanaan. Perencanaan (planning) merupakan tindakan yang dibuat berdasarkan fakta dan asumsi mengenai gambaran kegiatan yang akan dilakukan di masa mendatang untuk mencapai tujuan yang diinginkan.
Tujuan utama perencanaan untuk memberikan  proses umpan maju (feedforward) agar dapat memberikan arahan kepada setiap manajer  dalam keputusan.

Penganggaran (budgeting) merupakan proses menyusun anggaran perusahaan sehingga anggaran perusahaan merupakan hasil dari penganggaran perusahaan. Penganggaran perusahaan berarti menjelaskan, menghitung, dan menyusun anggaran perusahaan; sedangkan anggaran perusahaan menampilkan bentuk dari anggaran perusahaan, seperti laporan neraca atau laporan laba rugi tanpa disertai penjelasan, penghitungan maupun penyusunannya.

Jenis rencana meliputi tujuan, peraturan dan kebijakan, metode dan standar, strategi dan organisasi, program, prosedur, anggaran, jadwal, dan rencana lainnya.

Tujuan

Sebelum menetapkan tujuan, terlebih dahulu manajemen puncak (misalnya direktur utama) menilai variabel relevan, kekuatan, dan kelemahan perusahaan.

Tujuan adalah tujuan umum yang menyatakan secara luas keadaan atau kedudukan di masa mendatang dan hasil akhir dari aktivitas perusahaan dalam jangka panjang. Contoh tujuan umum perusahaan : memperbaiki kehidupan sosial dan ekonomi masyarakat secara lebih luas, dll.

Sasaran adalah tujuan khusus yang menggambarkan ruang lingkup yang jelas serta memberikan arah kepada usaha yang dilakukan dalam jangka pendek. Contoh sasaran : target laba 15% dari modal disetor.
Peraturan dan kebijakan
oPeraturan adalah suatu petunjuk, perintah, larangan, kompensasi, hak, sanksi, dan kewajiban dalam pelaksanaan pekerjaan.
oKebijakan adalah petunjuk menyeluruh secara lisan, tulisan atau yang dimaksudkan untuk menetapkan batas umum dan arah tindakan yang akan dilaksanakan. Contoh kebijakan : menjual produk secara tunai sebanyak 30% – 40% triwulan berikutnya, dan 30% triwulan berikutnya lagi.
file dokumen lebih lengkapnya silahkan download disini : 

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