Selamat Datang di TUGAS AKHIR DIGITAL
| Abstrak | Full Paper |
| Penyusunan Anggaran KOMPREHENSIF Pada Usaha Ladu Arai Pinang Ulfa Yoland Tria Permata Indah |
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This final
assignment aims to find out how to prepare a good comprehensive budget for the
Arai Pinang Ulfa Ladu Business. Ulfa Arai Pinang Ladu Business is a business
engaged in manufacturing, which produces several types of food such as areca
nut arai ladu, sala ladu and taro balado chips. This business is currently in a
period of good development, as evidenced by the large number of product orders
from both within the city and outside the city. This Ladu Arai Pinang Ulfa
business has never prepared a comprehensive budget, therefore the author has
prepared a comprehensive budget consisting of sales budget, production budget,
raw material budget, labor cost budget, factory overhead cost budget,
administrative and general cost budget, cost of production budget, profit and
loss budget, equipment budget, cash budget, changes in equity budget, and
financial position budget. This comprehensive budget is prepared based on sales
data for the last 3 years and sales data for the first 6 months of this year,
namely January-June 2023. So the estimated profit obtained at the end of 2023
is IDR 17,812,137. After preparing a comprehensive budget, the company can
utilize the comprehensive budget as an evaluation tool and source of
information for future decision making, and can be used as a guideline for
carrying out its operational activities.
Keywords: Manufacturing, Comprehensive Budget, Operational Budget
Kata Kunci :Manufaktur, Anggaran Komprehensif, Anggaran Operasional Pembimbing 1 :Rasyidah Mustika, S.ST., M Acc Pembimbing 2 :Desi Handayani, SE. M.Pd, Eak CA Tahun Pembuatan :2023 |