Part 3: Tahapan Penyusunan Anggaran

Summary

The video discusses the process of budgeting, emphasizing the importance of planning and goal-setting in the budgeting process. It explains how budgets should be based on clear work targets and activities, rather than simply adjusting previous year’s figures. The script outlines the stages of creating a budget, from identifying the unit's core functions and programs to calculating the required resources and separating fixed and variable costs. A detailed example is provided for a clinic’s operational budgeting, covering both preventive and curative programs, and highlights the importance of realistic and accurate resource allocation.

Takeaways

• 😀 Budgeting is a process of planning and resource allocation, not just a result. It involves determining the resources needed for a specific activity and assigning costs to them.
• 😀 Proper budgeting is closely linked to effective planning. Activities and goals must be defined first, and then a budget is created to support these targets.
• 😀 A well-structured budget should be based on performance targets, not on previous year’s budget alone. It is essential to plan activities first and then calculate the necessary budget.
• 😀 Good budgeting requires clear planning, with well-defined activities, resources, and the costs needed to achieve performance goals.
• 😀 Often, budgeting fails because it is based on a top-down approach, where the actual needs of the operational level are overlooked in the process.
• 😀 To create an accurate budget, it’s important to avoid merely inflating previous budgets without analyzing the actual needs of the activities planned for the current year.
• 😀 Identifying the core tasks and functions of an organization is the first step in effective budgeting, followed by setting performance targets and identifying activities to achieve these goals.
• 😀 For each activity, it is necessary to identify what resources are needed, including human resources, materials, and facilities.
• 😀 Resources should be classified into fixed costs and variable costs, depending on whether they are consistent regardless of activity scale or fluctuate with the level of activity.
• 😀 A successful budget must include accurate forecasting of resource needs, costs, and pricing for each resource. This ensures that the final budget is both realistic and aligned with actual requirements.

Q & A

What is the difference between budgeting and budget planning?

Budgeting refers to the outcome of the process, while budget planning (or budgeting process) refers to the steps involved in creating a budget. Budget planning includes activities such as identifying resources, estimating costs, and determining how resources will be allocated to achieve specific goals.

Why is it important to identify performance targets before creating a budget?

Identifying performance targets is crucial because it helps in determining what activities and resources are necessary to achieve those targets. Without clear targets, the budget may not reflect the actual needs for resources, leading to inefficiencies or insufficient funding.

What are the two main types of costs mentioned in the script, and how do they differ?

The two main types of costs are fixed costs and variable costs. Fixed costs remain constant regardless of the volume of activity (e.g., salaries, utilities), while variable costs fluctuate depending on activity levels (e.g., medical supplies, medication, which depend on the number of patients treated).

How does the top-down approach to budgeting affect the accuracy of resource needs?

A top-down approach to budgeting often results in inaccurate resource allocation because it may not take into account the actual needs of those on the ground. If program implementers are not involved in the budgeting process, the final budget might not align with real-time resource requirements, leading to budget shortfalls or misallocations.

What role does the identification of core tasks and functions play in the budgeting process?

Identifying core tasks and functions is essential because it helps define the goals and activities that need to be funded. This allows for a more accurate estimation of the resources required to achieve these tasks, thus ensuring that the budget aligns with the objectives and operational needs.

Why is it necessary to differentiate between fixed and variable costs during budget planning?

Differentiating between fixed and variable costs allows for more accurate budgeting. Fixed costs are predictable and constant, so they can be budgeted with certainty. In contrast, variable costs fluctuate, so careful estimation is needed to ensure that the budget accounts for changes in activity levels, such as the number of patients in a clinic.

What are some examples of fixed and variable costs in a clinic setting as mentioned in the script?

In a clinic, fixed costs include salaries for doctors and nurses, utilities like electricity and water, and maintenance costs. Variable costs include medical supplies, medications, and other consumables, which depend on the number of patients treated or the procedures performed.

How does a clinic calculate the total budget for its curative program based on the script?

The clinic calculates the total budget for its curative program by first identifying all required resources (e.g., doctors, nurses, medications). Then, the clinic forecasts the quantity of each resource needed (e.g., the number of doctor months, the amount of medication per patient). The costs are estimated for each resource, and the total budget is determined by summing these costs.

What is the importance of accurately forecasting the number of patients in a healthcare setting when budgeting?

Accurately forecasting the number of patients is critical for budgeting because it directly impacts the amount of medical supplies and medications required. If the number of patients is underestimated or overestimated, the clinic may either run out of necessary supplies or over-allocate resources, both of which can lead to inefficiency or waste.

How does the script suggest handling resource allocation for fixed and variable costs in the budgeting process?

For fixed costs, the script suggests estimating the costs for each resource on a regular, predictable basis (e.g., monthly). For variable costs, the budget should account for fluctuations based on patient numbers or activity levels, with careful forecasting to estimate the amount of resources required for each unit of activity.