Budgeting & Cost Control

Instructor by: Januar Eko 9 – 11 Juni 2014, Jogjakarta Plaza Hotel, Yogyakarta 19 - 21 Mei 2014, Jogjakarta Plaza Hotel, Yogyakarta Deskripsi Budget merupakan rencana terinci yang diekspresikan dengan ukuran kuantitatif yang mampu menjelaskan bagaimana suatu perusahaan akan mendapatkan dan menggunakan sumber-sumber yang ada untuk suatu periode tertentu. Definisi di atas menggambarkan betapa pentingnya peranan budgeting dalam kehidupan sebuah perusahaan. Seminar ini dirancang untuk memberikan penjelasan terinci dan mendalam tentang konsep budgeting. Penyajian materi dilakukan dengan case method sehingga mudah dipahami oleh peserta yang hadir. Seminar ini sangat penting bagi para eksekutif perusahaan yang sedang sibuk melakukan perencanaan jangka pendek dan jangka panjang. Outline Seminar A. Budgeting & Cash Flow Management

1. Types of budget
2. Advantages and disadvantages of budgets
3. Budgeting Processes
4. Understanding Control Mechanisms

B.Preparing Budget Forecasts

1. Collecting and collating information
2. Forecasting revenues and incomes
3. Forecasting expenses

C. Presenting Budget Forecasts

1. Budget Committees
2. Winning in Committee
3. Developing a master Budget
4. Building in Control and safeguards

D. Monitoring Budgets

1. Monitoring processes
2. Analyzing income; Analyzing expenditures
3. Ratio analysis

E. Controlling Budgets

1. Identifying Significant Variances
2. Boosting Revenues; Controlling Costs
3. Making Changes; Tool for Decision Making

F. The Money Cycle in the Business

1. Sales Income; Fixed Assets
2. Fixed and Variable Costs
3. Management of Working Capital

G. Constructing Budgets on Spreadsheets

1. Advantages of Spreadsheets
2. Logical Budget Models
3. Implementing Spreadsheet models

H. Getting Buy-In To Budgets

1. Getting Commitment at Budget Preparation
2. Agreeing and Committing to of Budget Targets
3. Human Aspects of Monitoring Budgets
4. Human Aspects of Control

I. Cost Management & Analysis

1. Cost Behavior
2. Break-even analysis
3. Contribution Analysis
4. Standard costing and Variance analysis
5. Cost analysis
6. Analysis of conventional and problem
7. Layered profitability analysis
8. Using the activity analysis
9. The dimensions of customer
10. Difference between customer and product analysis based on: whether the product can be used directly to customers indirectly & vice versa
11. Suitability of various cost approach: traditional & activity based
12. Cost analysis in the new environment the current manufacture
13. Volume Chain Analysis

J. Emerging Cost Management Techniques

1. Activity Based Management
2. Target Costing
3. Throughput Accounting
4. Relevant and Irrelevant Costs

K. Standar Costing, Variance Analysis and Kaizen Costing L. Flexible Budget dan Overhead Cost Management. M. Activity-Based Budgeting (ABB) N. Konsep Net Present Value , Internal Rate of Return dan Capital Budgeting. O. Teknik Peramalan (Forecasting). Who Should Attend

1. Penyusun Rencana Jangka Panjang dan Rencana Tahunan perusahaan.
2. Manajer/staf Anggaran.
3. Auditor/Pengawas Internal
4. Manajer/staf keuangan.
5. Manajer/staf akuntansi
6. Manajer/staf Pemasaran
7. Manajer/staf Operasi/produksi
8. Manajer/staf Sistem dan Teknologi Informasi
9. Manajer/staf Penelitian dan Pengembangan

Training Method

• Presentation
• Discussion
• Case Study
• Evaluation

Facility

• Training Kit
• Handout
• Certificate
• Lunch & 2 X Coffee Break
• Souvenir
• Pick Up Participant