BAB 8

Aspek perilaku Laba Perencanaan dan Penganggaran-I

pengantar

pembuatan anggaran adalah tugas teknis. Aspek perilaku dari penganggaran

mengacu pada perilaku manusia yang dibawa dalam proses penyusunan anggaran dan
perilaku manusia yang disebabkan ketika orang mencoba untuk hidup dengan anggaran.
Anggaran memiliki dampak langsung terhadap perilaku manusia. Anggaran memberitahu
orang-orang apa yang diharapkan dari mereka dan ketika itu adalah karena. Mereka
menempatkan batasan dalam perjalanan dibeli dan berapa banyak mungkin dihabiskan.
Mereka adalah alasan bahwa kinerja manajer terus dimonitor dan standar yang hasil kinerja
dibandingkan. Anggaran sering dipandang sebagai hambatan birokrasi atau ancaman untuk
kemajuan karir. Ketidaksukaan dari proses anggaran keseluruhan bahkan dapat menyebabkan
orang untuk menyabot anggaran.

The Multiple Functions of Profit Planning and Budgeting.

Budgets are managerial plans for expressed in financial terms. They are short-term
comprehensive profit plans that put managements objectives and goals into operation. They
are managerial tools that insure the attainment of organizational goal and provide the dollar-
and-cent guidelines for day-to-day operations.

The budget should reflect the additional advertising and promotion costs necessary to
sustain a larger sales force and the more generous commission structure that is meant to
motivate greater sales efforts. It should include cash flow estimates that take into account the
timing of cash collections from customers, the cash payments to suppliers, and anticipated
increases in various expanses.

Budgets have several functions:

1. They are the final result of a firms planning process.

2. They are the firms blueprint for action, reflecting managements priorities in the
allocation of organizational resources.
3. They act as an internal communication device that links the various organizational
departments or divisions with each other and with top management.
4. By stating goals in terms of measurable performance criteria, budgets serve as
standards against which actual operating results may be compared.
5. They serve as control devices that allow management to pinpoint the areas of the
company that are strong or weak.
6. They attempt to influence and motivate managers and employees to continue to act in
ways that are consistent with effective and efficient operations and in congruence with
organizational goals.
A Behavioral Overview of the Budget-Making Process

There are three major stages in the budget-making process:

1. Goal setting,
2. Implementation,
3. Control and performance evaluation.

To develop a budget or profit plan, certain sequential steps have to be taken:

1. Top management has to decide what the firms short range objectives are and what
strategies will be used to attain them.
2. Goals have to be set and resources allocated. Goals are the short-range quantification
of the objectives.
3. A comprehensive budget or profit plan has to be prepared then approved by top
management.
4. Finally, it is used to control cost and to pinpoint problem areas in the organization by
periodically comparing actual performance results to the budgets goals.

Goal-Setting Stage

The planning activity begins with the translation of board organizational objectivities
into specific activity goals. To develop realistic plans and create a work-able budget,
extensive interaction is require between the organizations line and staff managers. The
controller and director planning play key roles in this human process of budget making.

Realistic goals established through meaningful participation will favorably affect the
aspiration levels of managers and employees. Lack of participation, or mere lip service,
thereto, may result in a host of dysfunctional behavioral side effects. The major behavioral
concepts that impact the goal-setting phase of the planning process are participation,
congruence, and commitment.

Implementation Stage

In the implementation stage, the formal plan is used to communicate organizational

objectives and strategies and to positively motivate people in the organization. This is
achieved by providing detailed performance goals to those responsible for action. The major
behavioral concepts that impact the implementation phase are communication, cooperation,
and coordination.

Control and performance evaluation stage

After the budget has been implemented, it functions as a key element in the control system. It
becomes a yardstick against which actual performance is compared and it serves as the basis
for management by exception. It should be pointed out the management by exception does
not hold that only unfavorable variances need to be investigated. Rather, rather managers
should concern them self first with the unfavorable variances. Indeed, to maintain efficiency
in operations, both above- standard and substandard performances are to be recognized and
investigated. Unfavorable variance and substandard performance evaluation and variance
follow-up have a host of behavioral consequences, which, if not understood and controlled,
can negate the success of the whole planning and controlling process. Some possible
behavioral consequences include pressure, motivation, aspiration, and anxiety.

In later section, we will discuss who should provide decision inputs during the planning
stage, approve the plans, implement the budget, by responsible for the preparation of the
performance reports, evaluate the variances, and be responsible for suggesting immediate
remedial action.

Dysfunctional Consequences of the Budget-Making Process

The multiple function of the budget as a goal setting, control, and performance
evaluation mechanism may trigger numerous dysfunctional consequences such as distrust,
resistance, internal conflict, and other unwanted side effects.

Distrust

A budget consists of a set of specific goals. It is a source of pressure that can create
mistrust, hostility, and lead to declining performance. The reasons for distrust are based on
supervisor beliefs that:

Budgets tend to oversimplify or distort the real situation and fail to allow for
variation in external factors.

Budgets do not adequately reflect qualitative variables such as know how the labor
force, quality of materials, and efficiency of machinery.

Budgets simply confirm what supervisors already know.

Budgets are frequently used to manipulate supervisors so the indicated performance

measures are suspect.

Budget reports emphasize result, not reasons.

Budgets interfere with supervisors leadership styles.

Budgets tend to emphasize failure.

Resistance

Although budgets are widely used and their benefits strongly supported, they are still
resisted by many organizational participants. One major reason for this is that budgets
foreshadow and bring about change, thereby threatening the status quo. The literature in the
social sciences, management, and organizational behavior fields has described the
phenomenon of employee resistance to change.

Another reason for budget resistance is that the budget process requires a great deal of
time and attention. Manager or supervisors might feel overly burdened with extensive
demands on their time and with other day-to-day responsibilities. Finally, many managers
and supervisors simply do not understand the intricacies of budgeting making.

Internal conflict

Budgets require interaction between people at different organizational levels. Internal

conflict may develop as a result of these interactions, or as result of performance reports that
compare one department to another.

Internal conflict creates a competitive and hostile work environment. Conflict may
cause people to focus exclusively on their own departments needs rather than the needs of
the total organization. This situation renders goal congruence more difficult, it not
impossible, to achieve. It breeds resentments toward management and, by extension, to the
budget. To end the cycle, management must identify and diagnose the cause. Then, action to
relieve the internal conflict and restore harmonious and productive working relationships may
be initiated.

Other unwanted side effects

Budgets may produce other undesirable side effects. One of these is the information
of small, informal groups that work against the objectives of the budget. These employee
groups are usually formed to combat the internal conflict and the pressure that the budget
creates. Budgets are frequently perceived as managerial pressure devices. People feel
pressure when top management attempts to improve efficiency by obtaining more output
from given (or lower) levels of input.

Budget pressure is most acute for supervisors who are responsible for meeting
particular goals. Because supervisors are often unable to pass this responsibility to
subordinates, they resort to various dysfunctional actions, salah satu yang mendistorsi proses
pengukuran. Lain efek samping yang tidak diinginkan yang mungkin berkembang adalah
penekanan yang berlebihan pada kinerja departemen dan deemphasis pada kinerja organisasi
secara keseluruhan.

Manajemen terdidik dan tenaga kerja lebih mungkin untuk bekerja sama dalam
pembuatan anggaran dan rencana keuntungan. Tanpa anggaran pendidikan, kerja sama
tersebut kurang mungkin. Tidak peduli seberapa canggih teknik anggaran yang, Proses
anggaran mungkin menguras dana perusahaan kecuali potensi masalah dibahas terlebih
dahulu dan ditangani dengan tepat.

Relevan Konsep Ilmu Perilaku di Lingkungan Perencanaan.

Dampak lingkungan perencanaan

Sebelum kita bermakna dapat membahas konsep-konsep ilmu perilaku bahwa dampak
perencanaan atau proses pembuatan anggaran, perlu untuk memperkenalkan faktor yang
menyebabkan variasi dalam lingkungan perencanaan. Lingkungan perencanaan mengacu
pada struktur, proses, dan pola interaksi dalam lingkungan kerja. Organisasi ukuran dan
struktur, gaya kepemimpinan, jenis sistem kontrol, dan stabilitas lingkungan adalah beberapa
faktor yang mempengaruhi lingkungan kerja di mana perencanaan terjadi. Dengan demikian,
dalam satu lingkungan, tindakan tertentu oleh manajemen puncak dapat menyebabkan
menguntungkan perilaku dan anggaran hasil, sementara tindakan yang sama di lingkungan
yang berbeda dapat menyebabkan perilaku yang tidak diinginkan dan hasil anggaran
disfungsional.

ukuran dan struktur organisasi

The size and structure of an organizational influences human behavior and interaction
patterns in the goal-setting, implementation, and control and evaluation stages of planning
process. Organizational size affects the organizational structure.

Sebaliknya, perusahaan besar harus mengembangkan struktur birokrasi yang

kompleks untuk mengatasi administrasi dari berbagai fungsi organisasi. Otoritas
didelegasikan dan tersebar luas dari atas. Pekerjaan dan tugas dikurangi dengan kebutuhan
untuk daerah kecil tanggung jawab, yang menciptakan suatu kebutuhan untuk koordinasi
yang lebih ketat dan kontrol resmi sepanjang garis superior / bawahan. Sistem perencanaan
juga harus berusaha untuk menghilangkan atau mengurangi tujuan ketidaksesuaian yang
serius. Ukuran organisasi mengacaukan proses penganggaran dengan cara lain. Sebagai
contoh, manajer di berbagai tingkatan organisasi dapat menyaring informasi dan lulus ke atas
atau ke bawah hanya data yang menguntungkan bagi mereka.

Lingkungan perencanaan juga dipengaruhi oleh tingkat otonomi, atau pengambilan

keputusan hak prerogatif, yang diberikan kepada subunit dan / atau manajer tingkat yang
lebih rendah. Aspek struktur organisasi biasanya dinyatakan dalam hal sentralisasi vs
desentralisasi. perusahaan yang terdesentralisasi akan memerlukan sistem yang meningkatkan
partisipasi seluruh perusahaan, kerjasama, dan koordinasi.

Gaya kepemimpinan

gaya kepemimpinan juga mempengaruhi lingkungan perencanaan organisasi. Teori

McGregor X menggambarkan dikontrol ketat, gaya kepemimpinan otoriter di mana perlu
untuk efisiensi dan kontrol menentukan pendekatan manajerial untuk menangani bawahan.
Diterapkan pada fungsi perencanaan, teori X menyiratkan bahwa anggaran akan oleh
disiapkan oleh manajemen puncak (controller atau direktur perencanaan) dan dikenakan pada
manajemen tingkat rendah.

Authoritarian leadership styles clearly facilitate coordination and control of activities,

especially when responsibility for tasks is unambiguous. In contrast, McGregors theory Y
and Likerts democratic leadership style encourage employee involvement and participation
in goal setting and decision making. However, research has revealed that people identify
more closely with the budget and make greater efforts to achieve the stated goals when they
participate in setting those goals.

Related to leadership style is leadership pattern. It was found that aggressive

managers frequently use budgets and profit plans in a domineering manner and authoritarian
leaders use budgets as weapons. Democratic leaders, in contrast, attempt to use them as
motivational tools and communication devices.

Stability of organizational environments

Another factor affecting the planning environment is the external environment. This
includes the existing political and economic climate, availability of supplies, structures of the
industries that service the organization, the nature of competition, and so on. Frequent goal
and/or strategy adjustment may be necessary. In these instances, authoritarian leadership
styles have proven more efficient than democratic, participative styles.

CHAPTER 9
Behavioral Aspects of Profit Planning and Budgeting-II

A. RELEVANT BEHAVIORAL SCIENCE CONCEPTS IN THE BUDGETING

PROCESS

The Goal-Setting Stage

During the goal-setting stage, top managements broad objectives are translates into
definite and measureable goals for the organization and for each of the major subunits (the
responsibility centers). It is important to keep in mind that people in the organization are
responsible for determining objectives and setting goals. People in the organization are also
responsible for achieving the objectives and goals. Thus, the goal setting phase of planning is
fraught with behavioral pitfalls.

Classical economic and management theories of the firm considered goals to be non-
problematic. Whether it was economic theorys single goal of profit maximization or
classical management theorys personal goals of the founders or entrepreneurs, goals were
considered given facts with which the organization had to deal. The question of how goals
were set was considered irrelevant and was of no interest to these early theorists. These views
were challenged in the early 1960s by modern organization theorists. Modern organization
theory assumes that organizational goals are varied and reflect decisions to commit the
organization to a particular course of action.

Organizational goals are strongly influenced by the goals of the dominant

organizational members, who collectively have sufficient control of organizational resources
to commit them in certain directions and to without them from others. Goals are seen as a
complex compromise that reflected the sometimes conflicting individual needs and personal
goals of the organizations dominant constituency.

Goal Congruence

Goal congruence or compatibility occurs when individuals perceive that their

personal needs can be best satisfied by achieving the organizational goals. If organizational
goals are perceived as a means for attaining personal goals or for satisfying personal needs, it
will motivate employees to complete the desired action. Congruence between organizational
and personal goals can also be enhanced by explaining to employees the rationale upon which
the organizational goals are based. Since, neither organizational nor individual goals are
static, goal congruence has to be accomplished anew at each planning cycle.

Similarly, congruence between organizational and subunit goals must be

periodically reestablished. If goal congruence is not established, a variety of problems may
develop. Managers of different subunits may work to competing ends, a spirit of competition
may replace one of cooperation, or a feeling of frustration may pervade the managerial ranks.
Peoples identification with the organization may become weakened. This may be reflected in
the quality of service rendered to customers or in the quality of merchandise produced.

Participation

Participation is a process of joint decision-making by two or more parties in

which the decisions have future effects on those making them. In other words, workers and
lower-level managers have a voice in the management process. When applied to planning,
participation refers to the involvement of middle and lower level managers in the decisions
leading to the determination of operational objectives and the setting of performance goals.
Participation has been shown to positively affect employee attitudes, increase the quantity
and quality of production, and enhance cooperation among managers.

The depth (who should participate), scope (what kinds of decisions they
should participate in), and weight (the degree of participants power in the final decision)
participation in goal setting depends on organizational leadership styles, organizational
structure, the speed with which decisions have to be made, the expertise of the work force,
and the type of contribution they can make. Thus, organizations have to decide whether to
include middle managers, lower-level managers, supervisors, foremen, factory workers, or
office workers, in the budget-making process. Then the decision has to be made concerning
the budget activities in which these organizational members are to participate. Finally, top
management has to decide when to intervenes to settle disputes, to prod stagnating budget
discussions, or to announce that time is up and a decision must be made by the budget
participants.
 In its broadest sense, participation is the essence of the democratic process and
is therefore unnatural when superimposed in an authoritarian organizational structure. Thus in
large, centrally managed bureaucratic organizations, participation in determining objectives
and setting goals will by definition be limited to a handful of top executives. However,
participation is not always successful. One reason is that people react differently to the
prospect of taking part in setting their own performance standards. Another reason is that no
serious attempts are make to insure the participation and cooperation of lower-level managers
and employees.

For participation to be effective, participants must have real input into

decisions and their views must carry some weight in the final outcome. If peoples budget
suggestions rejected at the next higher level with no explanation at all, or with a glib
statement that the suggestions do not comply with top management objectives, then
participation will be viewed as a sham. People will become disillusioned. If this occurs,
negative or hostile attitudes toward management may develop and it may signal coming
declines in efficiency and output.

Benefits From Participation

One benefit of successful participation is that participants become ego-

involved and not just task-involved in their work. It enhances morale and induces greater
initiative at all management levels. Meaningful participation also increases the sense of group
cohesiveness, which in turn tends to increase cooperation among group members in goal
setting. The organizational goals that people help establish will then be perceived as being in
congruence with their own personal goals. This process is called goal internalization. Lack of
goal internalization may result in conflict between an individuals personal goals and
employee-related goals.

Meaningful participation is also credited with reducing budget-related pressure

and anxiety. This is because the people who participated in the goal setting know that the
goals are reasonable and achievable. Participation may also reduce perceive inequalities in
the allocation of organizational resources among organizational subunits, as well as the
negative reactions that result from such perceptions.

Limitations and Problems of Participation

Even under the most ideal conditions, participation in goal setting has its
limitations. The process of participation gives managers power to establish the content of
their budget. This power may be used in a manner that has dysfunctional consequences for
the organization. For example, managers may build organizational slack into their budgets.
Slack is the difference between the resources that are actually necessary to efficiently
complete a task and the larger amount of resources that are earmarked for the task. In other
words, slack is budget padding. Managers create slack by underestimating revenues,
overestimating costs, or overstating the amount of inputs necessary to manufacture a unit of
output. They do this to provide a margin of safety for meeting the budgeted goals.

Jika suatu perusahaan tidak dapat secara efektif menggunakan partisipasi

benar, mungkin bijaksana untuk mengikuti anggaran otoriter praktek-dan jujur mengakuinya.
Status dan pengaruh dalam organisasi juga dapat menempatkan dumper pada partisipasi
efektif. Orang yang menempati posisi organisasi yang lebih tinggi, memiliki kepribadian
yang lebih dominan, atau memiliki status sosial yang lebih besar mungkin memiliki pengaruh
yang berlebihan pada penentuan kebijakan dan proses penetapan tujuan. kepribadian kurang
dominan atau orang yang berada pada tingkat yang lebih rendah dalam organisasi, mungkin
merasa terancam, terintimidasi, atau tidak memadai ketika dihadapkan dengan rekan-rekan
yang lebih kuat.

Pelaksanaan Tahap

Setelah tujuan organisasi telah ditetapkan, direktur perencanaan mengkonsolidasikan

mereka ke dalam anggaran resmi yang komprehensif. Cetak biru ini seluruh perusahaan
untuk tindakan ini kemudian disetujui oleh presiden atau direksi. Anggaran tersebut
dilaksanakan melalui komunikasi kepada personil organisasi kunci. Ini memberitahu mereka
dari harapan manajemen, alokasi sumber daya, kuota produksi, dan batas waktu.

Untuk membuat kerja anggaran, semua karyawan harus belajar melihat itu sebagai
kendaraan positif bagi tindakan organisasi dan sebagai perbaikan daripada beban atau
manajemen senjata. Tanpa pemahaman seperti itu, bahkan proses penganggaran yang paling
teknis canggih mungkin menjadi menguras dana perusahaan dan gagal untuk meningkatkan
efisiensi operasional.

Berkomunikasi Anggaran

The controller or director of planning is responsible for implementing the

budget. This is accomplished by communicating the approved operational goals to people at
lower organizational levels. Many complex communication problems may develop in this
selling task because the message must be understood by people who have diverse
backgrounds and training and who work at different organizational levels. To alleviate some
of the potential problems, the controller must translate overall organizational goals into
understandable sub-goals for each organizational subunit.

Sub-tujuan dapat dikomunikasikan secara efektif jika mereka secara pribadi

menjelaskan dan ditambah dengan pedoman tertulis maupun informal diskusi tindak lanjut
dengan para pemimpin subunit. Selain tujuannya menginformasikan manajer tingkat lebih
rendah dari tanggung jawab mereka, komunikasi dari anggaran sub-tujuan ini juga
dimaksudkan untuk memenangkan kepercayaan dari personel-tingkat yang lebih rendah.
 Kerjasama dan Koordinasi

pelaksanaan anggaran sukses membutuhkan kerja sama dari orang-orang

dengan keterampilan dan bakat secara luas beragam. Setiap dimensi rencana harus hati-hati
menjelaskan kepada mereka yang bertanggung jawab untuk tindakan untuk mengembangkan
di dalamnya rasa keterlibatan mereka sendiri dan pentingnya dalam konteks anggaran
keseluruhan. Direktur Perencanaan harus sadar bahwa kemungkinan konflik intra-group
dapat mengganggu kerja sama di antara subunit. Masalah ini harus berurusan dengan secepat
terdeteksi untuk menghindari lebih serius konsekuensi organisasi.

Direktur Perencanaan juga harus menyadari sikap orang terhadap anggaran

dan proses pembuatan anggaran. Jika anggaran junjung rendah dengan manajemen non-
keuangan, itu kurang mungkin untuk diterima. Hal ini menimbulkan masalah berpotensi berat
bagi kinerja organisasi secara keseluruhan karena kunci organisasi sub-unit yang tidak
bekerja sama dalam rencana keseluruhan akan mengganggu koordinasi antardepartemen yang
diharapkan. Koordinasi adalah seni secara efektif menggabungkan semua sumber daya
organisasi.

Kontrol dan Evaluasi Kinerja Tahap

tujuan dianggarkan jarang mencapai tanpa terus menerus memantau kemajuan

karyawan untuk mencapai tujuan mereka. Dalam kontrol dan evaluasi kinerja panggung,
kinerja aktual dibandingkan dengan standar dianggarkan dalam rangka untuk menentukan
area masalah dalam organisasi dan menyarankan tindakan yang tepat untuk memperbaiki
kinerja di bawah standar.

Laporan kinerja

To maintain control over costs and to keep employees motivated toward goal
achievement, performance reports should be prepared and distributed at least monthly. The
importance of frequent communication of performance results have been repeatedly
demonstrated in empirical studies. The timely issuance of performance reports has a
reinforcing effect on employee morale. The lack of performance feedback, delays in
feedback, and infrequent or sporadic feedback have an extinguishing effect on morale and
performance. Lack of feedback was accompanied by low confidence and hostility.

Kurangnya umpan balik kinerja mencegah orang dari mengetahui tingkat

aktual prestasi tercapai dan dapat mengganggu tingkat aspirasi mereka berikutnya. Aspirasi
level adalah standar diri dikenakan bahwa orang menembak untuk. Ini adalah tujuan yang
bahkan ketika hanya mengarah nyaris mencapai subyektif perasaan keberhasilan dan ketika
tidak tercapai, subyektif perasaan kegagalan. Pergeseran dalam tingkat aspirasi dapat
disebabkan oleh perubahan keyakinan karyawan tentang / kemampuannya untuk mencapai
tujuan kinerja.

Jika partisipasi berhasil meningkatkan tujuan internalisasi, dan jika orang

melihat tujuan harus realistis dan adil, maka tingkat prestasi yang ditetapkan dalam anggaran
dapat menjadi tingkat aspirasi dari angkatan kerja. Di sisi lain, jika tujuan anggaran
adalahtidak dianggap sebagai realistis dan adil, maka tingkat aspirasi angkatan kerja
cenderung lebih rendah dari tingkat prestasi yang ditentukan dalam anggaran.

Laporan kinerja juga dapat menginduksi karyawan untuk merasakan tekanan,

kecemasan, iri hati, amarah, kekecewaan, penyesalan, kegembiraan, dan sebagainya. Kita
tahu dari ilmu-ilmu sosial bahwa orang akan bertindak berdasarkan apa yang mereka pikirkan
atau rasakan. Dengan demikian, perencanaan direksi harus sangat sensitif terhadap r
manusiaeactions laporan kinerja.