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Analisis penyusunan, pelaksanaan , dan evaluasi anggaran perusahaan : studi kasus pada PT. Astra International Peugeot
Budget is important tool for a company to maintain its limited resource. PT. Astra International Tbk., especially Peugeot Sales Operation (PSO) faced several problems related to the budgeting calculation process, for example, inappropriate assumption, long time approval, also ineffective and incorrect evaluation of the work-performance. The traditional budget limitation has driven to the development of several alternative methods; one of them is rolling forecast method. Rolling forecast is a budgeting calculation process which will be reviewed quarterly and done based on the adjusting assumption. Generally, PSO has applied some principals than rolling forecast, yet there are some adjustments that have to be done. On the other hand, budget is one of several tools in the strategic plan, which is can be the way the company?s resource can be used for reaching the vision. Therefore, the company?s strategy must be integrated by the available budget. PSO has had documents related to the integration process, which is the strategic plan document and Cooperate Letter Attachment (CLA). However, between both of the documents and the budget, they have not been integrated yet. Consequently, PSO need to do some integration steps, which start from making strategic map that is figured based on the Balanced Scorecard perspective, and then break it down to the measurement, target, and initiative, also making a strategic budget based on them. By doing this process, there is an expectation that PSO will be able to implement its strategy in order to reach the company?s vision, also control the effectiveness of the resource usage.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6754 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia., 2009 |
|---|---|
| Edisi | - |
| Subjek | Budgeting Strategic planning Balanced scorecard |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 69 p., 2 p. : il. ; 30 cm & lamp |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |