Penganggaran

 

PENGANGGARAN PERUSAHAAN

 

Disusun Guna Memenuhi Tugas Mata Kuliah Penganggaran Perusahaan

 

Disusun Oleh :

SELVA PRISTIAN NOVENSIA

A210090158

 

FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN

PROGRAM STUDI PENDIDIKAN AKUNTANSI

UNIVERSITAS MUHAMMADIYAH SURAKARTA

2011

  1. A.  Definition Economic

Economics, study of how human beings allocate scarce resources to produce various commodities and how those commodities are distributed for consumption among the people in society (see distribution). The essence of economics lies in the fact that resources are scarce, or at least limited, and that not all human needs and desires can be met. How to distribute these resources in the most efficient and equitable way is a principal concern of economists. The field of economics has undergone a remarkable expansion in the 20th cent. as the world economy has grown increasingly large and complex. Today, economists are employed in large numbers in private industry, government, and higher education (see economic planning). Many subjects, such as political science and sociology, which were once regarded as part of the study of economics, have today become separate disciplines, although the study of any one generally implies a working knowledge of the others.

Ancient and Medieval Periods

The first attempts to analyze economic problems appear in the writings of the ancient Greeks. Plato recognized the economic basis of social life and in his Republic organized a model society on the basis of a careful division of labor. Aristotle, too, attributed great importance to economic security as the basis for social and political health and saw the owner of a middle-sized plot of land as the ideal citizen. Roman writers such as Cicero, Vergil, and Varro gave significant advice about the economics of agriculture. The medieval period was marked by the disruption of the flourishing commerce of the ancient world, and its economic life was dominated by feudalism. Economic writings of the age focus on the just price for goods and criticism of usury.

Mercantilism, the Physiocrats, and Adam Smith

In the transition to modern times (16th-18th cent.), European overseas expansion led to the growth of commerce and the economic policies of mercantilism, a system that inspired a substantial body of literature on the subject of economic nationalism. In the late 17th and the 18th cents., protest against the governmental regulation characteristic of mercantilism was voiced, especially by the physiocrats. That group advocated laissez-faire, arguing that business should follow freely the “natural laws” of economics without government interference. They regarded agriculture as the sole productive economic activity and encouraged the improvement of cultivation. Because they considered land to be the sole source of wealth, they urged the adoption of a tax on land as the only economically justifiable tax.

Malthus, Ricardo, and Mill

One of the most influential writers of the 19th cent. was Thomas Malthus, whose predictions that population growth would always tend to outstrip advances in the means of subsistence earned for economics the title “the dismal science.” The most important economist to follow Smith was David Ricardo. His analysis of rent long remained the classic account, while his theory of labor value was later adopted by socialists as well as classical economists. Ricardo’s “iron law of wages” supplemented Malthus’s pessimistic thesis by asserting that wages tend to stabilize at the subsistence level. John Stuart Mill was a follower of Ricardo and contributed to the study of international trade as well as to the study of the economics of industrial expansion. Among critics of free trade outside Britain were the German Friedrich List and the American Henry C. Carey.

The Socialists and Marx

The early exponents of socialism, especially in France, attacked the idea of the necessity of private property and competition and were interested in revamping the economic and social order. Among those were C. H. Saint-Simon, Robert Owen, Charles Fourier, and Louis Blanc. In Germany the historical school arose under Wilhelm Roscher, Bruno Hildebrand, and Karl Knies, who doubted the existence of universal economic laws and emphasized the particular development of economic institutions in individual nations.

The greatest challenge to classical economics came from the followers of Karl Marx. Marx’s critique of capitalism was moral and social, as well as economic; but in the exposition of the workings of the capitalist system he and his followers developed important insights into the structural weaknesses of the market economy, especially the recurrence of economic crises (see depression).

Further Evolution of Classical Economics

At the same time as Marx was writing, the principles of classical economics were being reformulated and refined-it was at this time that the term “economics” replaced the term “political economy,” which had been used through the mid-19th cent. The most important refinement was the doctrine of marginal utility, which asserts that the value of an item is determined by the need for it and by its relative scarcity or abundance at any given time-not by any intrinsic or inherent worth. The leading theorists in the development of the concept were William Stanley Jevons of Britain, Leon Walras of France, and Carl Menger of Austria. In the United States, John Bates Clark was notable in the development of marginal utility theory, forming his own hypothesis regarding the distribution of wealth. Classical economics reached its fullest expression at the end of the 19th cent. in the work of Alfred Marshall. Marshall used mathematics to perfect the application of classical techniques and introduced important modifications to the notions of competition, marginal utility, and rent.

Keynes

Swedish economist Knut Wicksell was influential in the development of monetary theory, which concerned itself with overall price levels and interest rates in an economy. His work foreshadowed the most important modification of classical concepts of the free economy, exemplified in the work of John Maynard Keynes. In his General Theory of Employment, Interest, and Money (1936), Keynes opened up a whole new range of investigation into business cycles. A principal result of Keynes’s teaching has been reflected in governmental attempts to control the business cycle by putting money directly into the economy; the “pump-priming” technique, often accompanied by an unbalanced budget, is now a part of most capitalist economic system.

Since World War II

After World War II, emphasis was placed on the analysis of economic growth and development. Western economists notable for their contributions to the economics of growth and development include Gunnar Myrdal of Sweden, Sir Arthur Lewis of Great Britain, and Joseph Schumpeter of the United States.

In recent years, economic theory has been broadly separated into two major fields: macroeconomics, which studies entire economic systems; and microeconomics, which observes the workings of the market on an individual or group within an economic system. The use of complex mathematical techniques and statistical data in economic forecasting has resulted in a new branch of economics known as econometrics. British economist Arthur Pigou was influential in the development of welfare economics, an important branch of the discipline that suggested that an economic system was better if even one person’s satisfaction was increased while no one else’s was decreased.

In the 1980s supply-side economics (which sees economic growth as essential for improving the material health of society) was used as a policy tool by the Reagan administration. Another modern economic school that was influential in the Reagan years is monetarism; monetarists, such as Milton Friedman, believe that the money supply exerts a dominant influence on the economy. In the 1990s, Nobel laureate Gary Becker extended the scope of macroeconomic analysis by applying economic reasoning to human behavior, including the use of sociology, anthropology, and other disciplines. Game theory has also been appied to economics (see games, theory of).

Economics is the social science that analyzes the production, distribution, and consumption of goods and service. The term economics comes from the Ancient Greek οἰκονομία (oikonomia, “management of a household, administration”) from οἶκος (oikos, “house”) + νόμος (nomos, “custom” or “law”), hence “rules of the house(hold)”.Current economic models emerged from the broader field of political economy in the late 19th century. A primary stimulus for the development of modern economics was the desire to use an empirical approach more akin to the physical sciences.

Economics aims to explain how economies work and how economic agents interact. Economic analysis is applied throughout society, in business, finance and government, but also in crime, education, the family, health, law, politics, religion, social institutions, war,and science. The expanding domain of economics in the social sciences has been described as economic imperialism.

Common distinctions are drawn between various dimensions of economics. The primary textbook distinction is between microeconomics, which examines the behavior of basic elements in the economy, including individual markets and agents (such as consumers and firms, buyers and sellers), and macroeconomics, which addresses issues affecting an entire economy, including unemployment, inflation, economic growth, and monetary and fiscal policy. Other distinctions include: between positive economics (describing “what is”) and normative economics (advocating “what ought to be”); between economic theory and applied economics; between mainstream economics (more “orthodox” dealing with the “rationality-individualism-equilibrium nexus”) and heterodox economics (more “radical” dealing with the “institutions-history-social structure nexus”); and between rational and behavioral economics.

  1. B.  Principle of Economic

Economic Principles, referring to the idea of “principles of economic life”. Mankiw’s list of 10 principles (below) is a good example of this notion. These are principles of how the economy works (or should work), hence, they refer to the economy or economic actors. They are thought to parallel the principles or laws in natural science.

Principles of Economics, referring to the basic methods and concepts economists use when doing economics, hence to economic analysis. In this view the term “economics” refers to the discipline, not to the economy. This type of principles is often interwoven with the first type in the textbooks. Lists of principles of doing economics are harder to find. I propose such a list belowin order to clarify the basic concepts that make up and shape the analysis and the thinking of economists.

Slembeck’s “Ten Principles of Economics (as a Discipline)”
.
  • Scarcity: Economists study situations where needs or wants exceed means. Therefore, people have to make choices.
  • Rationality is assumed to guide people’s choices or decisions. They systematically gauge all pros (benefit or “utility”) and cons (“cost”) of all alternatives or options they are facing when deciding.
  • Preferences: People are equipped with fixed and given preferences that allow them to assign utilities to all options, and to choose the option that maximizes (net) utility.
  • Restrictions: People face constrains that they cannot change themselves, and thus have to take as given (such as budgets, input cost etc.). Maximization is always constriaint by restrictions.

Combining the first four points makes up for the “rational choice approach” of Neoclassical economics.

  • Opportunity Cost is induced by scarcity, and by the need to make choices. All choices always involve opportunity cost because deciding in favor of one option always means deciding against some other option(s). There are two main aspects of opportunity cost: 1) Utility maximizing choices induce opportunity cost to be minimal (static aspect). 2) Choices may be revised when opportunity cost rises (dynamic aspect).
  • The Economic Principle is the application of rationality to situations of scarcity: Minimize cost with regard to a given goal (e.g., level of utility) OR maximize utility for a given level of cost or input. Hence the “economic principle” frames situations as a minimizing or a maximizing problem, and allows to assess efficiency. Do not mix the two formulations! Applying the principle avoids wasting valuable resources.
  • Efficiency of activities, rules, transactions or distributions is a basic theme in economic analysis. Efficiency is most often assessed either in terms of the economic principle (minimize cost or maximize utility) or the Pareto criterion (with regard to transactions and distributions).
  • Marginal Analysis is a typical way for economists to look at problems. They analyze decisions in terms of marginal benefits and marginal costs. Marginal thinking is rather uncommon among non-economists, however.
  • Equilibrium is a fundamental notion in economic analysis. Basic economic models deal with the comparison of two (or possibly more) equilibria (comparative statics). Economist think in terms of equilibria, which are situations where no one has an incentive to change his or her behavior. The Nash equilibrium is the most fundamental formulation of the concept of equilibrium as used in economics.
  • Game Theory is an approach to study situations of interdependence where people have incentives to think and behave strategically.

 

 

  1. Methods of Economics Analysis:

An economic theory derives laws or generalizations through two methods (1) Deductive Method and (2) Inductive Method. These two ways of deriving economic generalizations are now explained in brief.

  1. Deductive Method:

The deductive method is also named as analytical, abstract or prior method. The deductive method consists in deriving conclusions from general truths. It takes a few general principles and applies them to draw conclusions. For instance, if we accept the general proposition that man is entirely motivated by self-interest. John is a man therefore, the inference will be drawn that John is motivated by self-interest. In applying the deductive method of economic analysis, we proceed from general to particular.

The classical and neo-classical school of economists notably, Ricardo. Senior, Cairnes, J.S. Mill, Malthus, Marshall, Pigou, applied the deductive method in their economic investigations.

The main steps involved in deductive logic are as under:

(1) Perception of the problem to be inquired into. In the process of deriving economic generalizations, the analyst must have a clear and precise idea of the problem to be inquired into.

(2) Defining of terms. The next step in this direction is to define clearly the technical terms to be used in economic analysis: Further, the assumptions made for a theory should also be precise.

(3) Deducing hypothesis from the assumptions. The third step in deriving generalizations is deducing hypothesis from the assumptions taken.

(4) Testing of hypothesis. Before establishing laws or generalizations, the hypothesis should be verified through direct observations of events in the real world and through statistical methods. (Their is an inverse relationship between price and quantity demanded of a good is a well established generalization

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Prinsip Ekonomi

Karena terbatasnya jumlah alat pemuas kebutuhan pada kebutuhan manusia yang tanpa batas maka terjadilah prinsip ekonomi yang mengatur kegiatan perekonomian masyarakat. Setiap orang, organisasi dan perusahaan ingin mendapatkan hasil keuntungan yang sebesar-besarnya dengan modal serta usaha yang sekecil mungkin.

Prinsip ekonomi dapat kita bagi menjadi tiga jenis, yaitu (disertai pengertian dan arti definisi masing-masing prinsip) :

1. Prinsip Produsen
Prinsip ekonomi produsen adalah menentukan bahan baku, alat produksi serta biaya-biaya produksi yang ditekan serendah mungkin dengan menghasilkan produk yang berkualitas baik.

2. Prinsip Penjual / Pedagang / Peritel
Prinsip ekonomi penjual adalah melakukan berbagai usaha untuk memenuhi selera pembeli dengan berbagai macam iklan, promosi, reward hadiah, dan lain-lain untuk meraup banyak keuntungan dari kegiatan tersebut.

3. Prinsip Pembeli
Prinsip ekonomi pembeli adalah mendapatkan produk barang dan jasa yang baik dan mutu terbaik dengan harga semurah mungkin serta jumlah uang yang terbatas.

 

 

 

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