Budgeting, Planning and Controlling

We invite you and your colleagues in your company to attend this training program. Do not hesitate to contact us for more information.

4 Day Program

Using Forecasting Application With MS Excel and Minitab Software

Melia Purosani Hotel – Yogyakarta, October 20 - 23, 2008

Instructor: Dr. Wiwiek M.Daryanto, SE-Ak, MM, CMA

Ir. Heru Kustanto, MSi

Introduction

Firms are established to manufacture products or to render services to meet consumers’ needs. They do these by utilizing resources (labor, materials, various services, buildings, and equipment). These resources need to be financed, or paid for. To work effectively, the people in a firm need information about the amounts of these resources, the means of financing them, and the results achieved through using them.

Budgeting is the process of planning the activities of the organization’s responsibility centers for the next period, usually the next year. In most markets, total demand and company demand are not stable, and good forecasting becomes a key factor in company success. Poor forecasting can lead to overly large inventories, costly price market-downs, or lost sales due to being out of stock. The more unstable the demand, the more critical is forecast accuracy and the more elaborate is forecasting procedure.

Companies commonly use a three-stage procedure to arrive at a sales forecast. First they make an economic forecast, then use it to make an industry forecast, and then use the industry forecast to make a company sales forecast. The economic forecast calls for projecting inflation, unemployment, interest rates, consumer spending and saving, business investment, government expenditures, net exports, and so on. The result is a forecast of gross national product, which is used along with other indicators to forecast industry sales. Then the company bases its sales forecast on the assumption of achieving a certain share of industry sales.

Forecasting is the art of anticipating what buyers are likely to do under a given set of conditions. This suggests that the buyers should be surveyed. Surveys are especially valuable if the buyers have clearly formulated intentions, will carry them out, and will describe them to interviewers.

Budget is a plan expressed in quantitative (monetary) terms covering a specified period of time, usually one year. Many companies refer to their annual budget as a profit plan, since it shows the planned activities that the company expects to undertake in its responsibility centers in order to obtain its profit goal. The budget serves as:

- An aid in making and coordinating short-range plans.

- A device for communicating these plans to the various responsibility center managers.

- A way of motivating managers to achieve their responsibility centers’ goals.

- A benchmark for controlling ongoing activities.

- A basis for evaluating the performance of responsibility centers and their managers.

- A means of educating managers.

Management control’s purpose is to attain desired results. A budget is a statement of the results desired as of the time the budget was prepared. A carefully prepared budget is the best possible standard against which to compare actual performance. This is because it incorporate the estimated effect of all variables that were foreseen when the budget was being prepared.

A comparison of actual performance with budgeted performance provides a “red flag”; it directs attention to areas where action may be needed. An analysis of the variance between actual and budgeted results may (1) help identify a problem area that needs attention, (2) reveal an exploitable opportunity not predicted in the budgeting process, or (3) reveal that the original budget was unrealistic in some way.

Objectives

- Understand the principles types of planning activities that are part of the management control process.

- Understand how to do sales forecasting as a basis of budgeting process by using MS. Excel software.

- Understand how to develop two main types of plans: (1) strategic (or long-range) plans, and (2) budgets, which are usually annual plans structured by responsibility centers.

- Learn how to evaluate company’s performance by using budget as a tool for controlling.

Benefits

Understand the budget’s purposes as a device for making and coordinating plans, for communicating these plans to those responsible for carrying them out, for motivating managers at all levels, as a benchmark for controlling ongoing activities, as a standard with which actual performance subsequently can be compared, and as a means of educating managers.

Who Should Attend

- Managers and supervisors in all areas.

Topics

Sales Forecasting

Budgeting

- Uses of the Budget

- The Master Budget

The Operating Budget

- Project Budgets

- Flexible (Variable) Budgets

- Management by Objectives

Preparing the Operating Budget

- Organization for Budget Preparation

- Budget Timetable

- Setting Planning Guidelines

- Preparing the Sales Budget

- Initial Preparation of Other Budget Components

- Negotiation

- Coordination and Review

- Final Approval and Distribution

- Revisions

The Cash Budget

The Capital Expenditure Budget

- Project Proposals

- Authorization

- Follow Up

Reporting and Evaluation

- Control Reports

- Incentive Compensation

- Standard Cost, Variable Costing Systems, Quality Costs, and Joint Costs

- Production Cost Variances

- Analyzing Other Variances

Short-Run Alternative Choice Decisions

Longer-Run Decisions: Capital Budgeting

Your Course Leader

Dr.Wiwiek M.Daryanto, SE-Ak,MM,CMA is an expert in accounting and finance. She earned a degree in accounting from the University of Gadjah Mada, a Master of Management (MM) from the University of the Philippines (UP) and a Doctoral degree from Institut Pertanian Bogor (IPB). She is also a member of Certified Management Accountant of the Institute of Certified Management accountant (ICMA) Australia.

Ir. Heru Kustanto, MSi is a lecturer in Microeconomics, Macroeconomics, Mathematical Economics, Statistics for Business, Market Research, Operations Research, Computer Application for Business and Management Information System. He is also an expert in software design and computer programming. He earned a master degree from Institut Pertanian Bogor (IPB), Majoring in Agro-Based Industrial Technology. He is a candidate of Doctor of Philosophy (Ph D) in Agricultural Economics, Institut Pertanian Bogor.

Workshop Fee

Rp 7,500.000,-- per participant. This will cover workshop fee, snack and lunch. Hotel accommodation and transport to the workshop venue are not included in this fee. For those who live outside of Yogyakarta we will be happy to assist you to book the hotel for you.

Participants will receive

1. Hard copy of presentation materials.
2. Certificate of Attendance
3. CD: soft copy of presentation materials and simulation software

Contact us for more information: Our Address :

Phone : 021- 8661-3585; 021-8661-2052 Jl. Utama V/18, Pondok Bambu

FAX : 021- 861-6982 J a k a r t a 13430

Ulin: 021-3212-9043 email : kp_propatria@telkom.net ; admin01@kosmopro.com

Tika: 0813-2539-0528 propatria@cbn.net.id ; admin02@kosmopro.com

Tax_Accounting&Fiscal_Reconciliation_dan_Tax_Update2008

ITMP Indonesia The Institute of Tax Management Professionals

Tax Update 2008 Oktober 23-24, 2008—Jakarta—Patra Office Tower#1710 Investasi/Peserta Rp.2.500.000,00

Untuk informasi & registrasi silahkan hubungi: Tel: (021)5201801, 7073-3728 ; Fax: 5207195 Patra Office Tower #1718, Jl.Gatot Subroto Kav.32-34, Jakarta 12950

Membahas Berbagai Peraturan Baru Perpajakan dan Perubahan yang Berlangsung Selama Tahun 2008 Termasuk Undang-Undang PPh 2008 & Implikasi Pelaksanaannya Bagi WP

Tak dapat dipungkiri bahwa pihak pemerintah dalam hal ini DJP-Depkeu banyak sekali mengeluarkan peraturan perpajakan yang baru atau pembaruan peraturan lama dalam paruh waktu pertama 2008 ini. Hal itu tentunya tidak terlepas dari upaya pemerintah dalam meningkatkan penerimaan negara dari sektor pajak. Sebagai WP atau pengelola pajak perusahaan hal ini harus terus menerus dicermati karena, jangan sampai peningkatan penerimaan pajak pemerintah bermakna sama dengan peningkatan pengeluaran perusahaan – walaupun harapan pemerintah mungkin tidak selalu demikian. Dalam kaitannya dengan akan diberlakukannya UU PPh yang baru (hasil amandemen), ada beberapa hal yang perlu dicermati oleh WP. Oleh sebab itu pada lokakarya ini akan dibahas seperti apakah UU PPh yang telah disahkan DPR tersebut dan seberapa signifikan perbedaannya dengan UU yang sedang berlaku, serta apa implikasi pelaksanaannya bagi Wajib Pajak

I RUU PPh 2008 yang telah disahkan DPR — Lima Pasal krusial yang berhasil diamandemen — Pemberlakuan pengenaan PPh Dividen — Pemberlakuan Tarif PTKP yang baru — Faktor pengurang PKP (Penghasilan Kena Pajak) — Pengecualian obyek pajak — dan hal-hal lainnya

II. Tax-Update Bidang PPN, antara lain akan membahas: — Pedoman Pengkreditan Pajak Masukan Bagi PKP yang Menghitung Penghasilan Netonya dengan Norma — Prosedur Restitusi PPN Pendahuluan Tanpa Pemeriksaan — Fasilitas PPN dan Perubahan Fasilitas PPN

III Tax Update Bidang KUP, akan membahas antara lain: — Tatacara Pelaksanaan Penagihan dengan Surat Paksa dan Pelaksanaan Penagihan Seketika & Sekaligus — Tata Cara Pengurangan atau Penghapusan Sanksi Administrasi, Pengurangan atau Pembetulan SKP atau STP yang Tidak Benar, dan Pembatalan Hasil Pemeriksaan — Tempat Pendaftaran Bagi Wajib Pajak Tertentu dan/atau Tempat Pelaporan Usaha Bagi BKP Tertentu — Pemeriksaan Lapangan vs Pemeriksaan Kantor — Jangka Waktu Pendaftaran dan Pelaporan Kegiatan Usaha, Tatacara Pendaftaran dan Penghapusan NPWP, serta Pengukuhan dan Pencabutan Pengukuhan PKP

IV Sunset Policy dan Bagaimana Menyikapinya — Membedah kebijakan Sunset Policy dari sisi kepentingan WP Badan maupun WP Orang Pribadi — Berbagai implikasi yang mungkin terjadi bila WP memanfaatkan Sunset Policy — Adakah loopholes yang dapat dimanfaatkan WP terkait dengan Sunset Policy? — Adakah jebakan bagi WP yang memanfaatkan Sunset Policy tersebut?

V Sub-topik bahasan lain sesuai request dari peserta — Anda dapat mengirimkan request ke bagian pendaftaran bila ada hal-hal tertentu yang ingin dibahas dalam lokakarya tersebut

ITMP Indonesia The Institute of Tax Management Professionals

Tax Accounting & Fiscal Reconciliation Oktober 21-22, 2008—Jakarta—Patra Office Tower#1710 Investasi/Peserta Rp.2.500.000,00

Untuk informasi & registrasi silahkan hubungi: Tel: (021)5201801, 7073-3728 ; Fax: (021)5207195 Patra Office Tower #1718, Jl.Gatot Subroto Kav.32-34, Jakarta 12950

SUDAH MENJADI KEWAJIBAN PERUSAHAAN UNTUK MELAKUKAN PENYESUAIAN LAPORAN KEUANGAN KOMERSIAL UNTUK KEPENTINGAN PERPAJAKAN PADA AKHIR TAHUN. Dari segi akuntansi, pedoman penyusunan laporan keuangan diatur oleh Standar Akuntansi Keuangan, sedangkan dalam hal perhitungan pajak yang terutang menggunakan Peraturan Perpajakan. PSAK sendiri tidak secara spesifik menyentuh perlakuan akuntansi yang berkaitan dengan Peraturan Perpajakan. Sehingga pada akhir periode pelaporan, untuk kepentingan perpajakan, laporan keuangan komersial harus disesuaikan. Pada pelatihan ini para peserta akan dibekali dengan pengetahuan mengenai teknik dalam melakukan rekonsiliasi dan penyesuaian laporan keuangan untuk kepentingan perpajakan tersebut

TUJUAN & MANFAAT PELATIHAN A. Memberikan pemahaman kepada peserta mengenai perbedaan antara PSAK dan Peraturan Perpajakan B. Memberikan pemahaman atas pengaruh perbedaan tersebut terhadap laporan keuangan C. Membekali peserta dengan dasar-dasar peraturan, tata cara penghitungan dan tata cara pelaporan PPh Badan (Pajak Penghasilan Perusahaan) D. Membekali peserta dengan teknik melakukan rekonsiliasi dan penyesuaian terhadap perpajakan

POKOK-POKOK PEMBAHASAN I. KEWAJIBAN PEMBUKUAN & METODE PEMBUKUAN — Cash Basis & Accrual Basis — Konsistensi — Tahun Buku — Penghasilan dan Biaya — Beda Tetap dan Beda Waktu — Penyesuaian Fiskal — Sangsi bagi yang tidak Menyelenggarakan Pembukuan II. PENGERTIAN DAN PENGAKUAN PENGHASILAN — Ketentuan Umum (UU No.17/2000 & PP No.138/2000) — Laba Bruto Usaha — Penghasilan yang dikenakan PPh-Final Dan/atau Bukan Obyek Pajak — Penghasilan Luar Negeri — Contoh Kasus III. BIAYA USAHA - FISKAL IV. PENYUSUTAN DAN AMORTISASI FISKAL V. REKONSILIASI LABA-RUGI FISKAL – Studi Kasus PPh Badan VI. PEMBUKUAN US DOLLAR (USD) VII. STUDI KASUS SPT PPH DALAM US DOLLAR VIII. TANYA-JAWAB & LATIHAN (STUDI KASUS)

METODE PELATIHAN — Metode yang digunakan dalam pelatihan ini adalah lektur, workshop, studi kasus dan konsultasi interaktif

INSTRUKTUR PELATIHAN — Pelatihan ini akan difasilitasi oleh Bpk Mansyur Ak., BKP.— Konsultan Pajak, atau instruktur-instruktur senior perpajakan lainnya dengan spesialisasi akuntansi perpajakan

FASILITAS PELATIHAN — Gandaan Materi (Hard Copy & Soft Copy), 'Certificate of Accomplishment', Tas Seminar, Makan Siang, Snack 2x selama pelatihan.