Beberapa Pengertian Atkinson, dkk. (1997), Atkinson, dkk. (1997), mendefinisikan anggaran (budget) sebagai “quantitative expression of the money inflows and outflows to determine whether a financial plan will meet organizational objectives”. Sistem penganggaran (budgeting) diartikan sebagai “the process of preparing budgets.” Hilton (2002) Hilton (2002) menyebut anggaran sebagai “a detailed plan, expressed in quantitative terms, that specifies how resources will be acquired and used during a specified period of time”. Hansen & Mowen (1997) Hansen & Mowen (1997) menyebut anggaran sebagai “financial plans for the future; they identify objectives and the actions needed to achieve them”. Zimmerman (2000) Zimmerman (2000) menyebut anggaran sebagai “management’s formal quantification of the operations of an organization for a future period”. Welsch (1984), Welsch (1984), sistem penganggaran merupakan “a systematic and formalized approach for accomplishing the planning, coordination, and control responsibilities of management”.

Fungsi Perencanaan 1.Analisis Variabel Relevan  Internal S & W  External O & T  Jangka Panjang 2.Penetapan Tujuan Umum  Kualitatif  Jangka Panjang 3.Penetapan Tujuan Khusus  Terukur – Kuantitatif  Jangka Pendek 4.Penetapan Pedoman & Asumsi Dasar  Prediktif – Antisipatif  Fleksibel 5.Penetapan Program / Aktivitas-aktivitas  Terukur  Tanggung jawab 6.Penetapan Anggaran  Kuantitatif  Ukuran Finansial  Tanggung Jawab

Levels of Planning Broad – Long range EconomicsEconomics CustomersCustomers EmployeesEmployees OwnersOwners SocietalSocietal OutputsOutputs EconomicsEconomics CustomersCustomers EmployeesEmployees OwnersOwners SocietalSocietal OutputsOutputs  Product Lines  Service Lines  Share of Market  Profitability  Rate of Growth  Product Lines  Service Lines  Share of Market  Profitability  Rate of Growth Specific – Short range

Fungsi Pengendalian  Continually measure performance and compare actual results with the plans and standards of performance  Continually use supervision and feedback to improve performance through corrective action PerencanaanPerencanaan ImplementasiImplementasi PengendalianPengendalian Pengukuran & Tindak Lanjut

Fungsi Koordinasi

Summary Sebagai pernyataan tentang rencana, anggaran mengungkapkan secara tertulis :  Aktivitas terukur yang direncanakan  Ukuran kuantitatif – finansial  Waktu  Tanggung jawab Penganggaran tidak dapat dilepaskan dari fungsi perencanaan, koordinasi, dan pengendalian. Anggaran merupakan bagian integral dari PPBS (Planning, Programming, and Budgeting System)

Kedudukan penganggaran dalam Manajemen Stratejik