B. ZERO BASED BUDGETING (ZBB) Konsep Zero Based Budgeting dimaksudkan untuk mengatasi kelemahan yang ada pada sistem anggaran tradisional. Penyusunan anggaran dengan menggunakan konsep Zero Based Budgeting dapat menghilangkan incrementalism dan line-item karena anggaran diasumsikan mulai dari nol (zero-base). Penekanan & tujuan utama pendekatan tradisional adalah pada pengawasan dan pertanggungjawaban yg terpusat. Keunggulan Line-Item Budgeting. Sederhana dan mudah dioperasikan karena tidak memerlukan analisis yang rumit. Lebih mudah dalam melakukan pengawasan. Kelemahan Line-Item Budgeting. Anggaran tradisional bersifat tahunan. Feeling constrained. Once making a budget, your departments need to spend within it. This can lead to people feeling constrained. Overcome this obstacle by leaving some wiggle room in your budget. This can help you account for certain situations where one department may need more funds than you initially projected. Anggaran jenis ini mengawasi suatu instansi secara langsung dengan cara menentukan batas-batas pengeluaran melalui peraturan penggunaan/pemberian, atau secara tidak langsung dengan cara membatasi penghasilan instansi pada sumber yang diketahui dan jumlah yang terbatas. 2. A line-item budget. Budgeting Methods. Different methods of preparing financial plans are as follows. #1 – Incremental Budgeting. It is a traditional method; the manager takes the previous period’s budget as a benchmark. Further, the anticipated percentage change is either summed up or deducted to formulate the current budget. Terms in this set (5) Which budgeting system appropriates a specific dollar amount to each expenditure identified in the budget? line-item budget. Salaries for administrative positions, office equipment, and custodial services are all indirect costs. If you were operating a program at "full cost recovery," you would .

kelebihan dan kelemahan line item budgeting