TRAINING BUDGETING, PLANNING & COST CONTROL DI JAKARTA

TRAINING PENGANGGARAN, PERENCANAAN & PENGENDALIAN BIAYA DI JAKARTA

TRAINING PREPARING THE SALES BUDGET DI JAKARTA

Introduction
Firms are established to manufacture products or to render services to
meet  consumers’  needs.  They do these by utilizing resources (labor,
materials,   various   services,   buildings,  and  equipment).  These
resources  need  to be financed, or paid for. To work effectively, the
people  in  a  firm  need  information  about  the  amounts  of  these
resources,  the  means  of  financing  them,  and the results achieved
through using them.

Budgeting   is   the   process  of  planning  the  activities  of  the
organization’s responsibility centers for the next period, usually the
next year. Budget is a plan expressed in quantitative (monetary) terms
covering  a specified period of time, usually one year. Many companies
refer  to  their  annual  budget  as a profit plan, since it shows the
planned  activities  that  the  company  expects  to  undertake in its
responsibility  centers in order to obtain its profit goal. The budget
serves as:
* An aid in making and coordinating short-range plans.
* A   device   for   communicating   these   plans  to  the  various
responsibility center managers.
* A  way  of  motivating  managers  to  achieve their responsibility
centers’ goals.
* A benchmark for controlling ongoing activities.
* A  basis  for evaluating the performance of responsibility centers
and their managers.
* A means of educating managers.

Management control’s purpose is to attain desired results. A budget is
a  statement  of  the  results  desired  as of the time the budget was
prepared.  A  carefully  prepared budget is the best possible standard
against  which  to  compare  actual  performance.  This  is because it
incorporate  the  estimated effect of all variables that were foreseen
when the budget was being prepared.

A  comparison of actual performance with budgeted performance provides
a  “red  flag”;  it  directs  attention  to  areas where action may be
needed.  An  analysis  of  the  variance  between  actual and budgeted
results may (1) help identify a problem area that needs attention, (2)
reveal  an  exploitable  opportunity  not  predicted  in the budgeting
process,  or  (3)  reveal  that the original budget was unrealistic in
some way.

Objectives
* Understand  the  principles  types of planning activities that are
part of the management control

process.Understand how to develop two main types of plans:

(1) strategic (or long-range) plans and

(2)   budgets,   which   are   usually   annual  plans  structured  by
responsibility centers.
* Learn  how  to evaluate company’s performance by using budget as a
tool for controlling.

Benefits
Understand   the   budget’s  purposes  as  a  device  for  making  and
coordinating plans, for communicating these plans to those responsible
for  carrying  them  out,  for motivating managers at all levels, as a
benchmark for controlling ongoing activities, as a standard with which
actual  performance  subsequently  can  be compared, and as a means of
educating managers.

Who Should Attend
Managers and supervisors in all areas.

Outline

Budgeting  :
* Uses of the Budget
* The Master Budget

The Operating Budget :
* Project Budgets
* Flexible (Variable) Budgets
* Management by Objectives

Preparing the Operating Budget:
* Organization for Budget Preparation
* Budget Timetable
* Setting Planning Guidelines

Preparing the Sales Budget :
* Initial Preparation of Other Budget Components
* Negotiation
* Coordination and Review
* Final Approval and Distribution
* Revisions

The Cash Budget

Longer-Run Decisions    :
* The Capital Expenditure Budget Nature of the problem
* General approach
* Return on Investment

Estimating the Variables :
* Required Rate of Return ; Economic Life
* Cash Inflows ; Depreciation
* Investment ; Terminal Value ; Non monetary Considerations
* Summary of the Analytical Process ; Other Methods of Analysis
* Internal Rate of Return Method ; Payback Methods
* Unadjusted Return on Investment Method; Multiple Decision Criteria
* Costs of Capital

Reporting and Evaluation :
* Control Reports ; Incentive Compensation, Standard Cost
* Variable Costing Systems, Quality Costs, and Joint Costs
* Production Cost Variances ; Analyzing Other Variances

Short-Run Alternative Choice Decisions :
* The  Differential  Concept  ;  Cost  Constructions  For  Various ;
Purposes
* Classifications of Costs Differential Costs & Revenue
* Contrast with Full Costs Contribution Analysis ; Types of Costs
* Alternative Choice Problems, Differential Costs
* Types of Alternative Choice

FASILITATOR :
Dr.Wiwiek M.Daryanto, SE Ak-, MM, CMA dan Ir. Mustoto Moehadi, MM, MT.
Adalah  ahli  dalam  bidang  akuntansi  dan  keuangan,  yang  memiliki
kualifikasi,  baik  dalam  praktek maupun akademik.Ia memperoleh gelar
Sarjana  Ekonomi  jurusan  Akuntansi  dengan  predikat  cum laude dari
Fakultas  Ekonomi,  Universitas  Gadjah  Mada  (1981). Gelar Master of
Management  diperolehnya  dari  College  of  Economics and Management,
University   of  the  Philippines,  Los  Banos  (1988).  Gelar  Doktor
diperolehnya  dari  Fakultas  Teknologi  Industri  Pertanian,  jurusan
Manajemen,   Institut   Pertanian   Bogor   (2004).   Sedangkan  gelar
professional   Certified   Management   Accountant  diperolehnya  dari
Institute of Certified Management Accountant (ICMA), Australia (2000).
Ia  mempunyai  pengalaman  lebih dari 20 tahun dalam bidang konsultasi
dan  mengajar pada perguruan tinggi, seminar public, training in-house
pada  perusahaan-perusahaan  terkemuka.  Subyek-subyek  yang diajarkan
adalah   akuntansi   keuangan,   manajemen  akuntansi,  dan  manajemen
keuangan.

 

Lokasi Pelatihan Tahun 2021 :

Yogyakarta, Hotel Dafam Seturan

Jakarta, Hotel Amaris La Codefin Kemang

Bandung, Hotel Grand Serela Setiabudhi

Bali, Hotel Ibis Kuta

Lombok, Hotel Jayakarta

Catatan :

• Waktu pelatihan Dua+1* hari dengan Biaya tersedia untuk Perorangan, Group, dan Inhouse Training, belum termasuk akomodasi/penginapan.
• Untuk biaya dan jadwal training harap menghubungi marketing kembali

 

 

Investasi training:

Investasi pelatihan selama dua hari tersebut menyesuaikan dengan jumlah peserta (on call). *Please feel free to contact us.

 

Apabila perusahaan membutuhkan paket in house training, anggaran investasi pelatihan dapat menyesuaikan dengan anggaran perusahaan.

 

Fasilitas training:

Free Penjemputan dari bandara ke hotel*.

Modul / Handout.

Flashdisk*.

Certificate of attendance.

FREE Bag or bagpacker.

Training Kit (Photo Documentation, Blocknote, ATK, etc).

2x Coffe Break & 1 Lunch.

Souvenir .