Penganggaran Perusahaan - Titik Impas dan Titik Impas Multiproduk memenuhi salah satu tugas. Kelompok VII – Soal Penganggaran Perusahaan. 1. Jelaskan pengertian anggaran kas! 2. Apa saja tahap-tahap dalam penyusunan anggaran kas? 3. QR code for Penganggaran Perusahaan (ed. 3). Title, Penganggaran Perusahaan (ed. 3). Publisher, Penerbit Salemba. ISBN, ,


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Budget raw materials consist of: Raw Material Penganggaran perusahaan Budget Budget planning is structured as a number of raw materials needed for production purposes in future periods.

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Raw material requirements are specified by type, according to the kinds of finished goods to be produced, and according to the parts in factories penganggaran perusahaan use these raw materials. It has been explained that the raw materials used in production processes are grouped into raw materials directly and indirectly.


Raw material needs of the budget plan prepared for the physical amount of direct raw materials are penganggaran perusahaan, rather than its value in dollars.

In detail in this budget must be included: Raw Materials Purchase Budget The budget is structured as planning the amount of raw material which must be purchased in future periods. Raw materials to be purchased is calculated by considering the factors of supply and raw penganggaran perusahaan requirements.


The budget contains a plan of purchase of raw materials quantity of raw materials to be purchased by the company in the coming period. This must be done carefully, especially in the amount and timing of purchase. If the penganggaran perusahaan of purchased raw materials are too large will result in a variety of risks such as: If the amount of raw material purchased is too small; will also bring the risk of delays in production due to smooth the process of running out of raw materials, as well as the emergence of additional costs for raw materials find a replacement as soon as possible.

Calculating the EOQ considered two types of costs are variable, namely: Booking Fee Booking fee are the costs incurred in connection with the activities of ordering raw materials.

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These costs vary according to the frequency of ordering, ordering the higher penganggaran perusahaan frequency the higher the cost of ordering. Instead these costs are inversely proportional to the amount quantity of raw materials each time of booking.

This is due to the growing number each time the reservation is done, mean frequency becomes lower bookings. Cost of Penganggaran perusahaan Storage costs are the costs incurred in connection with raw materials storage activities that have been purchased.

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These costs vary according to the amount of raw materials are stored. The greater the amount of raw materials each time the reservation penganggaran perusahaan the cost of storage will be greater.

It is clear that storage costs have properties opposite the booking fee. Budget Inventories Raw Materials The amount of purchased raw materials should not be equal to the amount of raw materials needed, because of supply factors.

This budget is penganggaran perusahaan detailed plan for the quantity of raw materials are stored as inventory.

In the preparation of budget needs raw materials and raw materials purchases budget in advance, it appears that the problem of the value of beginning inventory and ending inventory of raw material is always taken into account.

Each company can have a discretion in assessing the different inventory. But basically the discretion of the valuation of inventory can be grouped into: In other words, the assessment of raw materials in the warehouse are sorted by order of the time value of purchase.

Conversely in the LIFO policy, raw material prices that go into the warehouse over the end of it is used to determine the value of raw materials used in production, although the use of physical remains sorted in order of revenue.