Sistem penyusunan anggaran tahunan tradisional konsep, keterbatasan, dan perombakan radikal yang diperlukan
VIRDY TAUFIK ISKANDAR, Drs. Mulyadi, M.Sc.,Ak
Karakteristik lingkungan bisnis terkini dibagi menjadi dua, yakni turbulen dan kompetitif. Turbulen adalah lingkungan bisnis yang di dalamnya terjadi perubahan turbulen dengan lima atribut, yakni pesat, radikal, serentak, pervasif, dan konstan. Kompetitif adalah lingkungan bisnis yang di dalam pasar komersial, perusahaan bersaing ketat untuk memperebutkan pilihan customers. Sedangkan di dalam pasar modal, perusahaan bersaing ketat untuk memperebutkan dana investor dan pinjaman kreditor.
Kedua karakteristik lingkungan bisnis tersebut memberi dampak signifikan pada lingkungan bisnis. Karakteristik lingkungan bisnis turbulen menuntut perusahaan untuk melakukan sistem perencanaan laba continuous planning. Sedangkan karakteristik lingkungan bisnis kompetitif menuntut perusahaan untuk menghasilkan produk bermutu dan berharga kompetitif serta menghasilkan kinerja keuangan outstanding dan sustainable.
Di dalam proses managemen, perencanaan laba dan kinerja adalah perencanaan yang paling penting. Perencanaan tersebut difasilitasi oleh alat. Alatlah yang menentukan kinerja managemen. Semakin komplex lingkungan bisnis, semakin canggih alat managemen yang digunakan.
Namun, permasalahannya adalah masih banyak perusahaan, pada umumnya, BUMN, pada khususnya, masih menggunakan sistem penyusunan anggaran tahunan tradisional sebagai alat managemennya. Padahal anggaran tahunan tradisional sudah tidak fit lagi untuk digunakan di dalam lingkungan bisnis turbulen dan kompetitif. Oleh karena itu, jika alat tersebut masih digunakan, perusahaan tidak dapat memenuhi ketiga tuntutan di atas
The newest business characteristic is classified into two connotation. They are turbulent and competitive. Turbulent is business environment within which there are intent turbulent changes having five attribute: quick, radical, simultant, pervasive, and constant. Competitive is business environment within commercial market, which struggly compete to gain customers choices, and within capital market, which effort fully attract fund from the investor and loan from the creditor.
Those characteristic have been significantly impacting business environment. Turbulent business environment encourage businesses for compelling continuous planning system to their profit plan. In addition, competitive business environment encourage businesses for producing product which quality is superior at the lowest cost. Moreover, businesses are encouraged by competitive business environment to perform sustainable outstanding financial performance.
In management process, the most important portion in which is profit planning. The profit planning is facilitated by management tool. Thus, management tool significantly determines the performance of management. The more complex the business environment, the more sophisticated management tool used.
However, the huge problem is most of businesses in Indonesia, especially BUMN, have been using traditional budgeting system as their main motor of their profit planning system. In fact, the traditional budgeting system is no longer fit within turbulent and competitive business environment. Hence, if they would like to stay using their traditional budgeting system as their profit planning, they are in the threshold of bankrupt.
Kata Kunci : turbulen, kompetitif, sistem continuous profit planning, anggaran tahunan tradisional, kinerja keuangan outstanding dan sustainable, turbulent, competitive, continuous profit planning system, traditional budgeting system, sustainable outstanding financial
