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9 - 1 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL.

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Presentation on theme: "9 - 1 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL."— Presentation transcript:

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2 9 - 1 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Anggaran (Budgetting) B A H A N A J A R Powerpoint Slide Prepared by : Dr. Dede Ruslan,M.Si 10

3 9 - 2 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Learning Objectives What is a budget Purpose of budgets Importance of budgets Keys to effective budgets Budget calendar The budget process steps Determining break even The budget example

4 9 - 3 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL BUDGETTING Budgetting (Penganggaran) merupakan suatu kegiatan atau proses penyusunan anggaran (budget). What is a Budget? Rencana operasional yang dinyatakan secara kuantitatif dalam bentuk satuan uang yang digunakan sebagai pedoman dalam melaksanakan kegiatan-kegiatan lembaga dalam kurun waktu tertentu.

5 9 - 4 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL What is a Budget? A budget is a road map of where you want to go and how you expect to get there. Budgets are used for: 1.Board Oversight 2.Goal Focus 3.Financial Control

6 9 - 5 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL KARAKTERISTIK DAN FUNGSI ANGGARAN 1.Karakteristik Anggaran 1) Sisi penerimaan (debit) a)Penerimaan yang bersumber dari Pemerintah b)Penerimaan yang bersumber dari masyarakat (termasuk orang tua murid) c)Penerimaan yang bersumber dari pihak lain. 2) Sisi Pengeluaran (Credit) a)Recurrement Expenditure, yaitu pengeluaran rutin yang bersifat berulang-ulang setiap tahun, seperti gaji dll b)Capital Expenditure, yaitu pengeluaran untuk barang- barang yang tahan lama, seperti gedung, lab, dll 2.Fungsi Anggaran

7 9 - 6 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL

8 9 - 7 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Function and Purpose of Budgets Function of Budget Main Functions : Alat untuk perencanaan dan pengendalian serta alat bantu bagi manajemen dalam mengarahkan suatu lembaga menempatkan organisasi dalam posisi yang kuat atau lemah Second Fucntions : Sebagai tolak ukur keberhasilan organisasi dalam mencapai sasaran yang telah ditetapkan.

9 9 - 8 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL PURPOSE OF BUDGETS Planning Communication Motivation Control and Evaluation Manfaat Budget : 1.Sebagai alat penaksir 2.Sebagai alat otorisasi pengeluaran dana 3.Sebagai alat efisiensi

10 9 - 9 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL The Importance of Budgeting The more clear, accurate, and well- thought-out budgets are in the beginning, the more likely you will be able to: 1.Adjust plans, activities, and spending as needed 2.Spend money cost-effectively 3.Reach the specific goals you have set 4.Strengthen internal control system

11 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL

12 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Seven Keys to Effective Budgeting 1.Know your organization’s mission 2.Evaluate existing and potential programs 3.Assign responsibilities 4.Keep the process simple and realistic 5.Get your budget approved 6.Keep score 7.Review and revise as needed

13 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Developing the Budgeting Calendar The Five Steps 1.List major budget development tasks 2.Establish overall time frames and specific deadlines 3.Identify those responsible for each task 4.Seek review and comment from board and staff 5.Revise and distribute the final budgeting calendar

14 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL THE BUDGET PROCESS Budget Expenses Determine Programs and Activities Budget Revenues Assemble Draft Budget Review and Modify Draft Budget Present Budget Draft for Board Approval Monitor and Amend Budget

15 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Step One: Determine programs and activities As beginning steps in the budget process: The board has the responsibility to review the organization’s mission statement and its specific goals and activities for achieving the mission. The board should create a statement of strategic program and service priorities to guide resource and allocation decisions during the budget process. The Executive Director should arrange and staff any early strategic planning sessions with the board.

16 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Step One: Determine programs and activities (cont) Once the mission statement has been reviewed and strategic direction has been developed: The ED working with the board has the responsibility for evaluating current programs, assessing needs for new programs or services, and developing long-range financial forecasts and operating plans. The Program Managers should provide information on current program needs and the costs and effects of reducing or expanding their individual operations.

17 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Step Two: Budget expenses & revenues After determining current program and activity needs, we are now ready to budget for the upcoming fiscal year’s revenues and expenses. The first step in this process is for the board to establish general budget policies, such as: –Requirements for a balanced budget. –Decisions about salary increases, hiring, layoffs, new programs, capital projects, and major fundraising efforts or capital campaigns.

18 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Step Two: Budget expenses & revenues (cont) Once general budget policies have been established,the ED working with the CFO should do the following: establish draft budget guidelines by setting expense and income targets for the organization as a whole or for specific departments or programs establish guidelines or formats for the budget document itself Additionally, the ED should prepare options and recommendations to guide budget development and the CFO should create a budget development calendar to ensure deadlines are met

19 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Step Two: Budget expenses & revenues (cont) After the CFO has developed the budget calendar, he or she has the following responsibilities: communicating budgeting policy and procedures to managers and line staff establishing the format for draft budgets collaborating in setting expense and income targets in line with strategic plan for programs or units developing income and expense forecasts based on reviews of external, economic and competitive trends

20 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Step Two: Budget expenses & revenues (cont) Once the departmental and program managers receive the budget calendar, budget policies and procedures, and draft budget format from the CFO, they can now develop draft budgets for their areas.

21 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Step Three: Assemble draft budget Once departmental and program manager’s draft budgets have been developed and submitted to the CFO, the CFO should evaluate draft budgets for accuracy, reasonableness, adherence to guidelines, and anticipated resources. The CFO should then assemble an organization-wide draft budget to present to Executive Director for review.

22 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Step Four: Review and modify draft budget Once the organization-wide draft budget has been submitted to the ED: First, the ED should review the draft budget and make resource allocation decisions. Afterwards, the CFO should discuss draft budget with the ED. Then, the CFO should write recommendations for reducing, increasing, or allocating requested resources. Lastly, the CFO should prepare the budget document once the E.D.’s budget decisions are made and may help present it to the board.

23 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Step Five: Present budget draft for board approval After the organization-wide draft budget has been reviewed and modified, the ED should present the recommended budget to the board, explaining its provisions and possible consequences, and answering board questions. Additionally, the ED with the help of the board should create review committees to study the budget proposed by staff and recommend modifications to the full board. Finally, the board should formally review and approve the budget.

24 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Step Six: Monitor and amend budget Once the budget has been approved, the ED is responsible for working with the CFO to: –Communicate the approved budget to management and line staff so they clearly understand it. –Regularly perform financial monitoring to compare actual income and expenses to those budgeted and determine causes for variances, if any.

25 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Step Six: Monitor and amend budget (cont) Additionally as part of the financial monitoring function, the departmental and program managers should monitor income and expenses, and help develop and implement corrective action plans for their specific areas of responsibility.

26 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Other Possible Participants Clerical support staff Consultants and outside specialists Client surveys and volunteers

27 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Budgeting Do’s and Don’ts Qualities of an effective budget. 1.Realistic – An unrealistic budget is not an effective tool. 2.Consistent – The budget must be consistent with the organization’s long- term objective. 3.Flexible – The budget must be monitored and amended if conditions are not as expected.

28 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL BUDGETING TECHNIQUES REVIEW

29 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL The purposes of budgets include which of the following? a.Control b.Planning c.Evaluation d.Motivation e.All of the above Answer: E. All of the above

30 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL True or False Specific strategies should be in place for meeting only long-range goals. Answer: False. Strategies should be in place for meeting long-range and short-range goals.

31 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL All of the following are responsibilities of departmental managers EXCEPT: a.Collaborating with the CFO in reviewing draft budget b.Providing information on current program costs c.Establishing the format for draft budgets d.Developing draft budgets for their departments Answer: C. The CFO should establish the format for draft budgets.

32 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL True or False In the planning phase of developing a budget, you compare results to your plan and investigate any variances. Answer: False. In the planning phase you identify goals, resources, and expected results. In the control and evaluation phase, you compare actual results with expected results and investigate variances.

33 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL All of the following are responsibilities of the Board EXCEPT: a.Developing budgeting policies b.Communicating budgeting policies to line staff c.Developing the organization’s mission statement d.Creating a statement of strategic program Answer: B. The CFO should communicate the budgeting policies and procedures to managers and line staff.

34 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL In addition to presenting an organization’s annual plan presented in dollars, a budget may also be used for the following: a.To convey a plan to the organization b.To establish an oversight of the organization’s operations c.To ensure resources are used as intended d.A and B e.All of the above Answer: E. All of the above

35 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL In order for an organization to maintain its focus on its mission, its budget should have which quality? a.Consistency b.Flexibility c.Realistic d.Simplicity Answer: A. Consistency. The budget must be consistent with the organization’s long- term objective to maintain its focus on its mission.

36 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL True or False The budget does not help control finances by setting practical limits on the amount that can be spent on specific programs and activities. Answer: False

37 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL True or False Financial control involves ensuring that program and activity costs are consistent with revenue. Answer: True

38 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL All of the following are responsibilities of the Executive Director in the budgeting process EXCEPT: a.Formally reviewing and approving the budget b.Preparing recommendations to guide budget development c.Arranging and staffing early strategic planning sessions d.Making resource allocation decisions Answer: A. The board formally reviews and approves the budget.

39 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Special Budgeting Considerations for Non- Profits Financial Goals Multiple funding sources or cycles Driving Factors – Types of Budgets 1.Expenditure Budget 2.Revenue Budget

40 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Determining Break-Even Fixed Costs Fixed Costs Fixed costs, also referred to as indirect costs, do not vary in total amount as the quantity of output changes. Incremental fixed costs are caused when the output goes beyond the maximum capacity limit.

41 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Determining Break-Even Fixed Costs Example of fixed costs: 1.Administrative salaries 2.Depreciation 3.Insurance 4.Property Taxes 5.Rent

42 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Determining Break Even Fixed Costs Cost $1,000 Activity

43 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Determining Break-Even Variable Costs Variable costs are sometimes referred to as direct costs. Variable costs are fixed per unit of output but vary in total as output changes (i.e. 1 activity $25k, 2 activities $50k, 3 activities $75k etc.).

44 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Determining Break-Even Variable Costs Examples of variable costs: 1.Direct labor 2.Direct materials 3.Employee travel 4.Equipment

45 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Determining Break Even Variable Costs Cost $1,000 Activity

46 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Determining Break Even 100 % Capacity Determining optimum point The basic rule on break-even is to determine the optimum point (Minimum per unit costs at maximum capacity).

47 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Determining Break Even 100 % Capacity Cost $1,000 Activity Fixed Cost. Total Cost. Cost per Activity Optimal Point Break-even = $30,000 per Activity $37,500 $33,330 $31,250 $30,000

48 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Determining Break Even 80 % Capacity The 80% rule A rule of thumb to guide you on the expected cost per activity is done using the 80% rule. The optimum point should be the minimum costs at 80% capacity.

49 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Determining Break Even 80 % Capacity Benefits to 80% capacity: 1.Lower employee burnout 2.Increased per unit revenue above 80% 3.Reduction in expected cost overruns

50 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Determining Break Even 80 % Capacity Cost $1,000 Activity Fixed Cost. Total Cost. Cost per Activity Optimal Point Break-even = $31,250 per Activity $37,500 $33,330 $31,250

51 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL BUDGET CONSIDERATIONS Have a Revenue Contingency Plan What if a major revenue source is eliminated ? Be ready to cover the unexpected. Always be flexible and conservative. Budget Special Events Determine the reason for the event. Remember the financial goals. Remember the rules.

52 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL REFERENCES “Budget Building for Nonprofits.” by the American Institute of Certified Public Accountants. “Planning and Budgeting.” by the Legislative Budget Board and Governor’s Office of Budget and Planning. “Basic Nonprofit Accounting.” by Mary Bird Bowman & Company. “The Budget Process” by Cheryl A. Hartfield, CPA and Winford L. Pascall, CPA. “Production/Operations Management” by William J. Stevenson

53 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Questions Should you have any questions regarding any information on this presentation, please contact the following TCADA staff at Edward Gonzales – ext Mike Kober – ext John Walker – ext Paul Harris – ext. 6978

54 Powerpoint slide Prepared : Dr. Dede Ruslan,M.Si Previous Slide Next Slide End Show PENDAHULUAN DEFENISI UMUM EFISIENSI PENDIDIKAN EFISIENSI INTERNAL EFISEINSI EKSTERNAL Coming next... BUDGET Bahan Ajar 9


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