MASTER BUDGET

MASTER BUDGET

1. Definition and usefulness

   • Master Budget itu seperti susunan atau rancangan dari rencana finansial maupun operating dari seorang manager. Master budget berguna untuk mengatur budget agar digunakan secara tepat guna

2. BUDGET

   • How to prepare an Operating Budget (Decision making)
     • Identify the problems and uncertainties
     • Obtain information
     • Make predictions about the future
     • Make decisions
     • Implement decisions

3. Developing an Operating Budget

   • 1. Prepare the revenues budget
   • 2. Prepare production budget (units)
   • 3. Prepare DM usage and purchases budget
   • 4. Prepare the direct manufacturing labor costs budget
   • 5. Prepare the manufacturing overhead cost budget
   • 6. Prepare the ending inventories budget
   • 7. Prepare the COGS budget
   • 8. Prepare the Nonmanufacturing Cost budget
   • 9. Prepare the budgeted income statement

4. Human factors

   • Budgetary slack
   • Stretch targets
   • Kaizen budgeting

5. Arief Munawar 2G

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