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 : 

66 comments:

Daripada said...

Tulisa yang membingungkan tapi saya merasa ini berguna

Mike Andrew said...

That's a wonderful post, I Like it

Belajar Komputer Gratis 3 Tahun Di Yapenbit thanks

Rakesh Kumar said...

Cara Pasang Iklan Lazada di Blog

Mike Andrew said...

Thanksfor the post from Canon iP2770 Driver Writers

Rakesh Kumar said...

Cara Meningkatkan CPC Wordpress Anda

Rakesh Kumar said...

Resetter Canon MP258 Download

aidil nurfiza said...

mantap postingnys

Acer 4752ZG Download Driver

Mike Andrew said...

Canon iP2770 Driver

Drivers Centre said...

Ini bukan jurusan saya, tp ini sangat berguna

Canon iP2770 Printer Driver Download

driversupports said...

drivers support download

Anonymous said...

Download Canon Pixma MP237 Driver

Free Download Driver Canon Pixma MX328

canon-pixma-ip2200-driver-download

Resetter Epson Stylus T13 Free Download

Resetter Printer Epson R230x Download

Resetter Epson L120 Free Download
Resetter Canon ip2770 v3400
Canon imageCLASS MF229dw Driver Download
Canon PIXMA MX475 Driver Download
2016 Chrysler 300 Improvements
2016 Audi S7 Release Date in US

Anonymous said...

Canon Pixma MP258 Scanner and Driver Printer Download

Canon Pixma IP1200 Driver Download

Canon IP2770 Driver Download Free for Windows 7

Canon IP2770 Driver Download Free
Canon Pixma MP495 Driver Download

load said...

CANON PIXMA iP100 Driver Download

Jonathan V said...

Autounions Car Reviews

Jonathan V said...

2015 Ford Bronco Release Date
2015 Ford Edge Release Date Canada
2015 Mini Cooper Hardtop 2 Door Review
2015 BWM M3 Release Date Canada
2015 Koenigsegg Agera R Top Speed Run
2015 Agera R Price
2015 Audi A3 Sedan Release Date Canada
2015 Ford F 150 Raptor Release Date Australia
2015 Ford Ranger Wildtrak Facelift
2015 Ford Ranger Wildtrak Release Date
2015 Ford f 150 FX4 Release Date
Mazda 6 175 Sport Nav
Mazda 6 Facelift 2016 UK
2015 Mazda CX3 Dimensions
Audi TT 2016 Release Date India
2015 Volvo S60 R Design 0-60

Mike Andrew said...

Brother DCP-1510 Driver Download

Jonathan V said...

2015 Ford Focus RS Release Date and Price

Anonymous said...

HP Support United States

Samsul Bahri said...

2015 Chevrolet Malibu Review, Changes, and Prices

Sam El-Bahrey said...

Range Rover v8 Diesel Specs and Release Date

Sam El-Bahrey said...

Range Rover v8 Diesel Specs and Release Date

Sam El-Bahrey said...

Range Rover v8 Diesel Specs and Release Date

Andi Wira said...

Canon PIXMA MX397 Driver Download

nice

Mike Andrew said...

Free Powerpoint Template Garden Theme

Samsul Bahri said...

2016 Honda Pilot Specs and Release Date

Samsul Bahri said...

2016 Honda Pilot Specs and Release Date

Anonymous said...

Canon imageClass MF7480 Driver Download

Canon Driver Mac said...

Canon PIXMA MG7120 Driver Mac

Canon PIXMA MG2920 Driver Mac

Canon PIXMA MG2520 Driver Mac

Canon imagePROGRAF iPF6400SE Driver Mac

Canon PIXMA MG5520 Driver Mac

Canon MAXIFY MB2320 Driver for Mac Os X

Canon MAXIFY MB5020 Driver for Mac

Canon MAXIFY MB2320 Driver Download Mac

Canon MAXIFY iB4020 Driver for Mac

Canon Driver for Mac Os X

Make jhon said...

Epson L350 Driver Download

Make jhon said...

Canon Pixma MG5570 Driver Download

Make jhon said...

Epson WorkForce WF-7520 Driver Download

Make jhon said...

Canon PIXMA Mp970 Driver Download

Make jhon said...

Canon PIXMA MG5470 Driver Download

Heri Mande said...

Canon PIXMA MG5170 Driver Download

Heri Mande said...

Canon PIXMA MG5270 Driver Download

Make jhon said...

Download Drivers Canon ip2770 free

Make jhon said...

Dell Photo 926 All-in-One Printer Driver Download
Dell B1165NFW Printer Driver Download
Dell 1350cnw Color Laser Printer Driver Download
Dell C1660w Colour Printer Driver Download
Dell 1320c Color Laser Printer Driver Download

dian erika said...

Canon PIXMA MG4170 Driver Download

dian erika said...

Canon Pixma MG7170 Driver Download
Canon PIXMA MG8270 Driver Download
Canon PIXMA MG3170 Driver Download
Canon PIXMA MG5370 Driver Download
Canon PIXMA MG4170 Driver Download

dian erika said...

Canon S100SP Driver Download
Canon Pixma E610 Driver Download
Canon PIXMA MG4270 Driver Download
Canon PIXMA MG6270 Driver Download
Canon Pixma E500 Driver Download

dian erika said...

Dell V515w All-in-One Wireless Printer Driver Download
Dell Wireless Laser B1160w Printer Driver Download
Dell 1250c Color LED Laser-Class Printer Driver Download
Dell 2130CN Driver Download
Dell V715w All-in-One Wireless Printer Driver Download
Dell 1110 Laser Printer Driver Download

Jhon mike said...

Canon iSeries i320 Driver Download
Canon PIXMA MG2270 Driver Download
Canon PIXMA MG6370 Driver Download
Canon ImageCLASS D320 Driver Download
Canon Pixma E510 Driver Download

Jhon mike said...

Canon PIXMA MP258 Driver Download
Canon PIXMA MP228 Driver Download
Canon PIXMA MP245 Driver Download
Canon PIXMA MP450 Driver Download

Canon Driver Downloads said...

imageCLASS MF4880dw Driver Download

Canon imageCLASS LBP6030w Driver Download

Canon PIXMA MX922 Driver download

Canon PIXMA MG3520 Driver Download

Canon PIXMA iP2820 Driver Download

Canon PIXMA MX472 Driver Download

Canon imageCLASS D1320 Driver Download

Canon Pixma MX492 Driver Download

Canon PIXMA iP2820 Driver Download

Download Drivers said...

Resetter Canon iP2770 Free Download

HP Laserjet Professional m1212nf mfp Driver Free Download

HP Deskjet Ink Advantage 3545 Driver Free Download

Resetter Epson L800 Free Download

Free Download Software Resetter Printer Epson L100 L200

Resetter Epson L100 Free Download

imageRUNNER 2420 Driver Download

Resetter Cannon PIXMA MP237 Download free

Resetter Canon iP2770 Free Download

Canon PIXMA MG2570 Download Drivers

HP Laserjet Professional m1212nf mfp Driver Free Download

HP Deskjet D1460 Drivers Printer Download Free

imageRUNNER 1133A Driver Download

Resetter Canon MP258 Free Download

HP Officejet 7500 e910 Driver Download

Free download Driver Printer Epson Stylus TX121X

HP Deskjet Ink Advantage 3545 Driver Free Download

san casadosparros said...

Canon i-SENSYS MF8540Cdn Driver Download
Canon iR3045Ne Driver Download
Canon imagePRESS C600i Driver
Canon imageRUNNER ADVANCE 6255i Driver Download
Canon imageRUNNER ADVANCE 6275i Driver Download
Canon imagePROGRAF MFP M40 Solution Driver
Canon imageRUNNER 2530i Driver Download
Canon Océ ColorStream 10000 Flex Driver
Canon varioPRINT 110 Driver
Canon imageRUNNER 3245e Driver Download
Canon imageRUNNER 3245Ne Driver Download
http://driversupports.com/canon-dreamlabo-5000-driver-download/

Kiim Download said...

Epson L300 Resetter Free Download
Epson L350 Resetter Free Download
Epson L110 Resetter Free Download
Epson L355 Resetter Free Download
Epson L210 Resetter Free Download
Epson L110 L210 L300 L350 L355 Resetter Free Download
Resetter Canon MP287 Free Download Tool v3400 Software
Resetter Canon Pixma ip2770 Download
How to Resetter Canon MP198 Error E27
Resetter Printer Epson RX650 Download
Epson T13 T1100 TX121 Printer Resetter Counter
Resetter Printer Epson CX3900 Download

Nasution Horas said...

Canon ImageCLASS D380 Driver Download
Canon Pixma MG2170 Driver Download
Epson L210 Printer Driver Download
HP LaserJet Pro P1106 Printer Driver Download
Canon PIXMA MX426 Printer Driver Download

Printer Driver Download said...

Brother MFC-7460DN Windows 7 Driver Download
Epson L550 Driver Windows, Mac, Linux Download
EPSON L850 Driver Windows, Mac, Linux Download
HP DeskJet Ink Advantage 4615 Driver Windows, Mac, Linux Download

Jhon mike said...

Brother HL-L8250CDN Driver Download
Brother MFC-L8600CDW Driver Download
Driver Epson BX320FX Download
Brother HL-L8350CDW Driver Download

Nasution Horas said...

Brother HL-L9200CDWT Driver Download
Brother HL-L8350CDWT Driver Download
Brother MFC-L8850CDW Driver Download
Brother MFC-J6920DW Driver Download
Brother HL-L2340DW Driver Download

Andres Izal said...

Very nice website and articles. I will be realy very pleased to visit your website. Now I am found that we actually want. I check your website everyday and attempt to learn something from a blog. Thank you and looking forward to your new submit.

software drivers download

Jhon mike said...

Dell V515w All-in-One Wireless Printer Driver Download
Dell Wireless Laser B1160w Printer Driver Download
Dell 1250c Color LED Laser-Class Printer Driver Download
Dell 2130CN Driver Download
Dell V715w All-in-One Wireless Printer Driver Download
Dell 1110 Laser Printer Driver Download

kang mas abbral said...

very nice post, please visit my blog HP Pavilion X360 11-Inch

Jhon mike said...

Epson Stylus Pro 9900 Driver Download
Epson EcoTank L555 Driver Download

Jhon mike said...

Epson Expression Home XP-400 Driver Download
Epson Expression Home XP-300 Driver Download
Epson B510DN Driver Download

Mastershare Topan Inc said...

Nice post Thanks For Sharing :)......... ...........

Michael Twin said...

Nice Post, Thank for your very useful information

Printer Driver Download said...

Epson Stylus TX121X Driver Download
Canon iP2770 All Windows Driver Download
Canon iP2770 Windows XP , Vista , 7 , 8 Driver Download
Epson Stylus R230 Driver Download
Epson L210 Driver Download

Printer said...

Canon Océ PlotWave 340 Driver Download
Canon Océ PlotWave 360 Driver Download
Canon imagePROGRAF iPF8400SE MFP Solution Driver
Canon imagePROGRAF MFP M40 Solution Driver
Canon imageRUNNER ADVANCE 6275i Driver Download

DRIVER said...

Canon imagePRESS C700 Driver Download
Canon imagePRESS C800 Driver Download

Canon ip100 Driver said...

.....

Zulfahmi Marvel said...

This is a good article. I am virtually impressed with your own good work. You put really beneficial information. Keep this up.

2015 Honda HRV Release Date Canada
Ford Escape Canada Review
2015 Honda HRV Release Date Canada
2016 Lexus RX 450h Release Date

Zulfahmi Marvel said...

Sekarang yang ke 2 kalinya kamu main di site aku,jangan bosen ya..
2016 Toyota 4Runner Diesel Space
2016 Toyota Camry Hybrid Release Date
2016 Toyota Corolla Release Date and Space
2016 Toyota FJ Cruiser Price and Concept

putri sarah said...

A very awesome blog post. We are really grateful for your blog post. You will find a lot of approaches after visiting your post. I was exactly searching for. Thanks for such post and please keep it up. Great work.
2016 Toyota Sequoia
2016 Toyota Sienna Price and Release Date
2016 Toyota Yaris Features
2016 BMW Z4 Review

putri sarah said...

This is cool post and i enjoy to read this post. your blog is fantastic and you have good staff in your blog. nice sharing keep it up.


2016 BUICK GNX Review
2015 Toyota Rush Review and Price
2015 Toyota Innova Innovative Review
2015 Toyota Hilux Release, Changes, Price

Post a Comment