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    Rencana Pembelajaran 11: Budgeting & Beyond Budgeting

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    This document discusses budgeting and beyond budgeting approaches. [1] Traditional budgeting has weaknesses like being inflexible to changes and absorbing significant resources. [2] Beyond budgeting moves away from command-and-control toward a more empowered and adaptive management model. [3] It refers to several references on topics like activity-based costing and budgeting, lean enterprise, strategic management, and performance measurement.

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    Rencana Pembelajaran 11: Budgeting & Beyond Budgeting

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    broni
    46 views16 pages
    This document discusses budgeting and beyond budgeting approaches. [1] Traditional budgeting has weaknesses like being inflexible to changes and absorbing significant resources. [2] Beyond budgeting moves away from command-and-control toward a more empowered and adaptive management model. [3] It refers to several references on topics like activity-based costing and budgeting, lean enterprise, strategic management, and performance measurement.

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    This document discusses budgeting and beyond budgeting approaches. [1] Traditional budgeting has weaknesses like being inflexible to changes and absorbing significant resources. [2] Beyond budgeting moves away from command-and-control toward a more empowered and adaptive management model. [3] It refers to several references on topics like activity-based costing and budgeting, lean enterprise, strategic management, and performance measurement.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    46 views16 pages

    Rencana Pembelajaran 11: Budgeting & Beyond Budgeting

    Uploaded by

    broni
    This document discusses budgeting and beyond budgeting approaches. [1] Traditional budgeting has weaknesses like being inflexible to changes and absorbing significant resources. [2] Beyond budgeting moves away from command-and-control toward a more empowered and adaptive management model. [3] It refers to several references on topics like activity-based costing and budgeting, lean enterprise, strategic management, and performance measurement.

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    © All Rights Reserved
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    Download as pptx, pdf, or txt
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    Rencana Pembelajaran 11

    BUDGETING & BEYOND BUDGETING

    Program Profesi Akuntansi (PPAk)


    Fakultas Ekonomi dan Bisnis
    Purposes of Budgeting Systems
    Budget
    1. Planning
    a detailed plan, expressed in
    2. Facilitating Communication and
    quantitative terms, that specifies
    how resources will be acquired and Coordination
    used during a specified period of 3. Allocating Resources
    time. 4. Controlling Profit and Operations
    5. Evaluating Performance and Providing
    Incentives
    Sales of Services
    Services or
    or Goods
    Goods

    Ending
    Ending
    Inventory Production
    Production
    Budget Budget
    Work
    Work in
    in Process
    Process
    and
    and Finished
    Finished
    Goods
    Goods

    Ending
    Ending Direct
    Direct Direct Selling and
    Overhead
    Inventory
    Inventory Materials
    Materials Labor
    Labor Administrative
    Budget Budget Budget Budget
    Budget
    Budget Budget
    Budget
    Direct
    Direct Materials
    Materials

    Cash Budget
    Budgeted Income
    Statement
    Budgeted Balance Sheet

    Budgeted Statement of Cash


    Flows
    Activity-Based Costing versus Activity-Based
    Budgeting
    Resources
    Resources Resources
    Resources
    Activity-Based
    Activity-Based
    Costing
    Costing(ABC)
    (ABC)
    Activities
    Activities Activities
    Activities

    Activity-Based
    Activity-Based
    Cost Budgeting
    Budgeting(ABB)
    Cost objects:
    objects: (ABB)
    Forecast
    Forecast of
    of products
    products
    products
    products and
    and services
    services and
    and services
    services to
    to be
    be
    produced,
    produced, and
    and produced
    produced andand
    customers
    customers served.
    served. customers
    customers served.
    served.
    BEYOND BUDGETING : A NEW
    MANAGEMENT MODEL FOR A NEW
    BUSINESS REALITY
    Traditional Budgeting Has Many Weaknesses....

    • Conflicting purposes - target setting versus financial forecasting


    • Not only a ceiling - also a floor for costs
    • Promotes centralisation of decisions and responsibility
    • Inflexible to changes in planning assumptions
    • Absorbs significant resources across the organisation
    • Tends to make financial control an annual autumn event
    What’s Beyond Budgeting ?
    'Beyond Budgeting' means beyond command-and-control
    toward a management model that is more empowered
    and adaptive.
    Referensi :
    • Edward J. Blocher, David E. Stout, Gary Cokins, Kung H. Chen (2008). Cost Management: A Strategic Emphasis, 4th edition, Mc-Graw-Hill International Edition. (BSCC)
    • Jack Campanela (1999). Principles of Quality Costs: Principles, Implementation, and Use, 3rd edition, ASQ Quality Press.
    • Robin Cooper (1995). When Lean Enterprise Collide. Harvard Business School Press.
    • Don R. Hansen, Maryanne M. Mowen, Liming Guan (2009). Cost Management, 6th edition. South-Western Cengage Learning. (Hansen, Mowen& Guan)
    • Jeremy Hope and Steve Player (2012). Beyond Performance Management: Why, When and How to Use 40 Tools and Best Practices for Superior Business
    Performance. Harvard Business Review Press.
    • Robert S. Kaplan and Steven R. Anderson (2007). Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Harvard Business
    School Press.
    • Robert S. Kaplan and Robin Cooper (1998). Cost and Effect; Using Integrated Cost Systems to Drive Profitability and Performance. Harvard Business School
    Press.
    • Robert S. Kaplan and Robin Cooper (1999). The Design of Cost Management Systems; Text and Cases, 2nd edition, Prentice-Hall.
    • Robert S. Kaplan and Thomas H. Johnson (1987). Relevance Lost: The Rise and Fall of Management Accounting. The Free-Press.
    • Robert S. Kaplan and David P. Norton (2004). Strategy Maps; Converting Intangible Assets Into Tangible Outcomes. Harvard Business School Press.
    • Robert S. Kaplan and David P. Norton (2008). The Execution Premium; Linking Strategy to Operations for Competitive Advantage. Harvard Business School
    Press. (Kaplan & Norton, 2008)
    • Robert S. Kaplan and David P. Norton (2001). The Strategy Focused Organization; How Balanced Scorecard Companies Thrive in the New Business
    Environment. Harvard Business Press School Press. (Kaplan & Norton (2001))
    • V. Kumar (2008). Managing Customers for Profit; Strategies to Increase Profit and Build Loyalty. Wharton School Publishing.
    • James M. Reeve (2000). Readings and Issues in Cost Management 2nd edition. South-Western College Publishing.
    • John K. Shank (2006). Cases in Cost Management a strategic Emphasis, 3rd edition, Thomson-Southwetern. (Shank)
    • Robert Simons (2000). Performance Measurement and Control Systems for Implementing Strategy. Prentice-Hall. (Simons)

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