Course Description
This course analyzes the basic concepts of a comprehensive budgeting system, the steps for preparing a budget, preparing sales budgets, production budgets, raw materials budgets, labor budgets, overhead and general cost budgets, profit/loss projections, capital budgeting, and preparing flow projections. cash, and budget analysis. This course is one of the elements that forms entrepreneurial abilities. After taking this course students are able to prepare comprehensive budgets for both industry and MSMEs. The learning method that is often used is the drill method, namely training students about budgeting activities repeatedly with changing material according to their learning achievements.
Program Objectives (PO)
- Mahasiswa mampu menguraikan konsep Anggaran Perusahaan dengan baik.
- Mahasiswa mampu mempraktekkan dengan tepat penggunaan software komputer guna penyusunan anggaran perusahaan.
- Mahasiswa mampu memberi argumentasi secara lengkap atas keputusan strategis berdasarkan analisis informasi dan data anggaran perusahaan
- Mahasiswa mampu menunjukkan sikap bertanggung jawab dan jujur dalam penyusunan anggaran perusahaan