[MEET 7] PENGANGGARAN - ANGGARAN LABA RUGI


Summary

The video provides a comprehensive overview of the budgeting process for laba-rugi, focusing on preparing the laba-rugi budget. It covers key aspects such as initial inventory value, production costs, and calculation methods like FIFO and average cost. Viewers are guided through step-by-step calculations using both FIFO and average cost methods for production budgeting. Additionally, there is valuable information on preparing financial statements and estimating taxes within the budgeting process. Overall, the video offers practical insights and a helpful guide for navigating the laba-rugi budgeting process.


Introduction

Introduction and overview of the budgeting process for laba-rugi.

Main Topics

Discussion on laba-rugi and the process of preparing laba-rugi budget.

Information Provided in Budget

Details on the information provided in the laba-rugi budget, including initial inventory value and production costs.

Cost Calculation Methods

Explanation of FIFO and average cost calculation methods in budgeting.

Example Calculation - FIFO

Step-by-step calculation using the FIFO method for production budgeting.

Example Calculation - Average Cost

Step-by-step calculation using the average cost method for production budgeting.

Financial Statement Preparation

Guidance on preparing financial statements and calculating tax estimates in the budgeting process.

Conclusion

Final thoughts and closing remarks on the budgeting process.

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