MENGALAMI KEPUTUSAN MANAJERIAL 7 anggaran Fleksibel day, { 1 1 » Analisis OverheadMENGGUNAKAN ANGGARAN UNTUK | fr inet EVALUASI KINERJA Pectin vee at Pe sem as ante TR fe rob ee whiner akan on Pett Fortin hina routs niomnatrbnines raion nanny | nts epg cen Sexpert (ak i eam en ag oe en seg oman | Sey ttn etna Paces arancaton ert ere ta oer eee too SRI ete ra ct ko pel eee ae ea sg teaser nen, iin chs recast | Suances ened, ara pin Pos eg noah ng dann al SSiremea tee |S SSS (rv Tureen sa Von Anggun Sas dn Feta ca ‘Kuanttas yang Diproduasi Aktual rN ett “fines phase Nahm si optus) pan Oem s12M pete grein 8m4 ‘siete commen eterna eee eae, a ‘Tryon bp era membah ba poag ‘pa pm anne = sete, | mapas pe | tps a ee a ‘hu aro nna bees tg hn arp sl a Sanaa daha ment ween Ws Yt dela wa el oye Smeaton oo i ne 8h ey at + arco tin etait gr ks eae yes ‘thespian Saree ee rennet Ganerred eres nae pein deren rnc a a cet mag ct enn mente ian a i tne eee ‘ern os angs pa typed ‘Sette qn oman Menyusun Anggaran ProdusiFleksielsebelum Kejacian out ingot pra oi 05120. en 4,EBT nese | Rat 2h 4y TT sergio tomctimen Shmesae "ep peminge a, ~~ fon py unk ni A ng omega am sam La “go tz ts “oulbar pruke nad bee | BREESE eemssstmmmenepenee ‘mn pi dn ke Sato ere Sept ty gta ‘itn sn ren ye rnb ale a centri in wo “recta asa enhesene an tga ogc tire cane een a Sc 120 vi nnd sn eh sesina a ent etnweonn engusunan Laporan Kinera Menggunakan Anggeran fiksibe et ne pel ih bk dad pn ‘ante ang ds ene {ion Cmenndn12hhl eeb g ap a Big Ding 1313) ‘wrangling ab men esa tsandaoy aera sna pt 0 sth yh spn me res ar aint aan at ech tran eee at a a ee Berestie ec na eit Gamo rset Beri caraiins pertemeaooe Bete Siemnenineennca se seen conta ‘attr megonoquen acura Pesos be eric tons man a cae nea mas Someerenatin ee Eras —— brs ok mie: manga han yy ren pm ven ner sp ,NALISIS OVERHEAD VARIABEL eens nancies Seen tytn cnet Se ieee eee aes eS ee etary ene 7 varan peageharan overhead vatael vail serbet spnang verse} recreate ee ee eanaccoret encoun Tal Varian Overhead Vaslael Tokat rc pin Dee VO ean ennPenganggaranFeksibst ANDAMEMUTUSKAN stk indus tivran mn pp ooh ape eg en meng tno afr da og wal eee et [Mirbotats dn mpc om pec ae iran rel dt el peg aa ‘han aa hag gina ih agen Bere ‘Sgn mn nar fou arb er sl emp segpman it Col Up Hg pen ‘ita aa tk mr Su aschn epson an ttn dg petra ‘rian Pneaan Ovehad ie. rin pnp (se ote ed gh pnph beng tt 1g Total Varian Overneag we tet tment enema ete as eh ei yg Nan a eh ng ee nonlin tote el con ote sila STOR aap ra lA) fgg Eg Fe penn rt tm ait) pee haan 1am 2 yee nae $9 hl et SE-B Ohad ih aan ep agg ta AVOR= 59515050 » alcatel OF TOR — ete il een YOR" Sena end vi (A AVORSHeStOM) 3D F Tiel ri AYOO dnb edt SOR Te ese te gps be ean dan Carin 1A. eh i sue espana el wnt beenti Od Viel Or tl Semin Sra cienenita oghitang Varian Penola dn Meng can tala Son Form ao annoy es cun th ohge et bear as a SS Sie a | 1 jn the gapeti 130 emaipimstn hoa) UL "gt npr wi hl “coun 1S meetin ce ey wn gear apaingan Varian Pengeluran Overhead Variabe me Varian Harga Bahan Haku dan Tenaga Kerja oe Sarena eee seen eigenen at col tah exobe noni er acca pate a ee reat ence por Sosa ainer cian eae Tan pp nd i ececipee inemtapenns eens Steen Sooner ieee cco Decieetmstneene Spent Cements eee ‘met men oion un ii eg Seatac maken tenet ar kl eg a es 8 ty Varian Png Overhead Vary Tanggung Ja ipengarahi oleh bebe scene i oa mopar cg chet i eh poset Sonic tae oe area ro eee teeimcampaeretic ace ‘bamaya detanan A depres prog ssiuarenresn wero" Tagggung Jawab atas Varian Efslens (Overhead Vaiabel gut gn pgp ‘wife enrbebudnghewseas ‘grag mas pee a, erp igs une re a can peng peng ye a a Ra an po png psn ed, muppet ohne a ig at ‘more hat ppl patna la eng ots ap, ‘Skat rl an ening Denn aa pa a ‘wae bars ae ca pep pre ‘up hainpmg ir ngeng trcst re ee ‘Sabu up ena unger mies mere ‘Laporan Kinerjs tas Varian Pengeluaran dan Efsiensi (Overhead Varabe ‘epanngin wb 3 i ace hed a ang hd et ttn ote ndon og aan oa ea ge tne rebates Seer en yt pa en ee coda a4 ti. cm a. Ce a pp mtd pain i een perong earccecommaanass peposanan Laporan Kneraantuk Varian Overhead ws ——— eral om ed anon Be tte eam at Eaicsinar — nm i (mth pe inc yen wn doe et So: Spee eemee eer eT, Stren juwn@ | ANALISIS OVERHEAD TETAP bcaarinpert err ater ontad Sim Seton ee tstanaceenttenees emer enema eee enehertine Sana siete cmap Ss Seen beorfearerirer renminbi Conon ociatek wimeeceis arene ae eet eminence Seen ayy np hye Se eae a tm re 2b i epi stp i 00 T l aFON seg or aa: eee et Sanh sat varan Ovetead Tap peeremeaoretiniet ener ea Hr De SOR den gon ep ad re pa Osa seater a wi eaghitung Total Varian Overnead Tetapve i ep Set en Soba 2 veal apres = SFO ———— en te on it npn ba ea ‘canto On a Siete me eons Varn Fegan One Tapas ees rg, can lh ts ea apa AFOM ‘ern ‘ort, To AAT arin oer ep in hemo hota glen ID bn et ppg ante ‘eta ppg tet a yn hed dt ov dun so eiang tf ee ee fe ttn cys Het a ut pp pee cit tly gut og eis pea jy kr cnpant daar 4. telah pun dan nape teil vtec al se ersapann trea ‘eer mean in| Sip er bl shaun Seneca Sn Heh al ee ae re ‘et amit int | Coe ga oir oka yap ge erat a an = its oe se rio pen ra ie ae ei peor areata tabs at We me bin st ygkTANYAAN PILIHAN GANDA capac kn echa daprngn 18 a ene ogden ge ee ae cope fase Sic ane EEE entre ey itaepan bars endings sn i dna epee os «reappear eat nite rs [Ree ame ‘seesSe hh en Se cnn 1 hme = = eee Loe eerie re rae ug degpron dan ord a= iS oS sere ede, —— ee Sore ea Hise ‘Sledge tar Pe ‘Bonde agurog tien ME Hy ema pohupnieieis esr a ‘Semele mtr ¢ Site cbocecaintertormne {Sperone ae ml ke al rh po hr en ‘nk ttn a peda mth ona a pp & inp dae anne Siig ‘estes ncuron ay oe omc ot ee arcade 1 ecco rma 1 a sins {arn apron sh te (49 oe St dlipem rated ara “Si tt op ges tthe 1 pain ¢ Setraata alan matter A rer us aurea apg ce serpin taperogsnop {pe nt » ee catnip pcp pet {Nathalie ttre peso en a er i oe use SATE an tn a hep iene a sur hep tie agen pt * eeepcMu, 4 omer © saab, LATIHAN CORNERSTONE unon oman 159 Laer Kira Se nun operat Anpratosh_____ Dts einen Te spinnin hth nate i a i a cn olen ‘avin @ tsthonComertane 112 Angpran Feb! drgan Tat comensroue 12 Pret yang Barbeds 11821 Leper ere ee on anton eh pos id Oh agents x0 ssn timated OT aotininging en rome ad ec bi nn men gen a ng Si aneconair 12 olin en re rowan ae ‘omensrone st twits SO pean ep lehagarg 870 Fender ert ; tn nom eae OH, \ ond. pa i oh tbe Luton oresane 1.23 VelanPegeuarndan stand Onchand rUvAN vere ieectnen Km aan Roms GoMuensTONE rn ne pb ty campy ne i fete rt em ae ree ngdynkn wk wpesi 8802ned et sean notben ea Man iy, ve on, rasan 6) Linco 121 an or comunanne Sry Cnn meber afr ta eh nk S08 rem ee pay Sierra 9 ‘en sae et ein ul met epee i = ‘enateeasintuteontng testi rus @ ttoncorwntine 128 ton Prgeutn nene comensione 8 ‘ern te een aon tn tea pe aati Pape ayy seotsia e eMac eh eee spngyy apn van aaron agmpuis ae, te tt nin tps mas eae, 1 suminorintin Cmca) MYC kates te yuan ga ti mh mS Sei rive rein ne Sab pe gt ke pene avon corentne 120 Ang tte A seu ener ses we ee ie tie _Mna it Tia eh Sumancee, pint Be ann er pone nt CE apnea eee cnn “ ra in LATIHAN susan @ luton 130 Lape as Perera i oo ISUNGANRONGEPTUAL trier ne “sone sha 8 Tra HONEA (aM axons oa tee eine Ds a " i pe pat thn yah nna atresia =] Sr mnie tn pri a, on ee a np ete ve Tat ttt perked aap Testa | ones it —tntananes | fe | tater ee pote nmap nnna eee 132. Mapean lable enor pat ne vi aon mer sa ha er ge ed pga Serene | St Seven niataarsuasreyeesas a ans 138 Lepran kar esas ri Aa eects erie aarp ota op ae, Frio HO Teg se hr ramp tboem |e em ee ie dt Sn ayy zo ih 0 Sl rl cee umn tan Yn On be Praha ey sat etn eg on vomit nowt st a ee at a ge el te en th +. nen le rere en, =z ronaaneso ae apne en engin ihe er Ot (SCH a ae i oh eng ei type {Peron Ord aan Orn gn ents eer wan Beara ante a ee ta nt ao ye ivan deslnea chavs ui 1138, Moan urge etre aan Ovens dui rasan @ ng 0 npn oo ti 8s ‘rnc ihe Penh nat —+ i le van A Wn OWE ig saan ae aban, ‘cee —— ee a SM lee vrvant an alge Ba a meen SESE mae ap en et a hey, aca pen ane meen 08 pnp ‘pep nent ee fring np ae an teeter ‘nga er ep pn el a at i dr ope npn ht a ge ge os Stet sae thc ae tapers Ki Babs Att soun 1 et a ea ti drt trys dana be i A iD ei Pe ein baht keg sauce ons anSepa teem ae nie cmetana SoiSocaennrnene (exgeceniieoece tn Socratic qSctmrcintienmiemr 22 cee e| =— -— = | unnn SoU Agen Oren tk That Aas ana ewe nap ei eg ty Coon B one gaming an nk emp ‘tiny anc, » Simran onae geen oe susan @ S0s14 Angnoan lel a Beep Ta Pred 1g pies rnp ean a pis a intengapepipoae ug aan ne poo pore a ‘cen nace ps wenn it Da Pr Serpe une ion ata Ferenc yea ohm on ge ce eee nta > te RONSEPTUAL. tomas ea 1 Hie ea pa aa epnnnnn ya span Ova eg Pb seroma nay da Segre eeeteaey er ‘ema Tt ino sats aa Ss Ses ‘aiid «BD GL Tas ae Bocas es saa usm yc rans "gman Fe nie ern ah tog gaan ti vbaunan@ soe? Keer iat maton tty Feb tsk Moet Bary Soy yn, serpent alpen Smee Serre ae tane anim Ce ee tat a rt ane arg ma he pgs Sean a Se tapering etry oem et SEES pn eerean anne Se apa ae SESE tn tnt lg ‘Seemann mt [leslemreiesianpersreinene einai deere enimunrersnst ni rors) ee Wonca uaa pal eal erate SM Am “ay ae ouwaan’ ai KONSEPTUAL Sun eb ‘gen oan Da det poppe se ‘sani 2 HUBUNGANKONSEPTUAL. hola ‘pepe cnet cg eRe oui me ‘ong Seems ee rete, ce oe seniors mae " veo pt terion Seer tn asa Soe meen es am an ee eee ee ee yet ete ae a feria ae Bn De am tye = = anni areola pee sto RTS pe i a ie, 2 Me ep Suga a pps pals lps ea yee ep wegen recent yg ibis Tint rt atte Peogaraporan ibe ce eo ene de pn i ep en ie gk dt On ae ce ae ened anes Ta as eon ny regen te ‘tse tone an oe tibet) = Gat aoe gas os oot um ae vt gettting, steerer runan @ S858 Por wie Fen i ag {Serene tN ot me eee ep i al me (Mctnceg dit ment Tan hr sich omit Fina rth me corn area rmpe etn a, fe tong Zon Sa en 0 panna nme ag on 5h pent ae angi an mee eo ean rape et ea eg 4 Tanna i a ‘tare ohdata ning amend ey ‘pes arco pro fe (endorse mag ae net Wan tn a 10 Pa sat comin mt i an ey a en nae mentee ene Se a an enero dheaigon dean ee a a enn see angtnsis tana ets cn serdnarat wont nese ont eee ee octet ovtertrt [ 2 RUNEAM KONBEPTUAT sp anne ays 1 ah leap a, Seeatien et gut St Pargrapra elon ers Pampanga tt hens ol eee ng rcs tps creators fe ‘cannon mean Cay lnpe Seer manne oa Cte rpc papa opt DR ‘Felsen Teal eng oa eg ‘pte = ‘me mopea wath ap a og an eat caspian ap ea ‘pends Cn ua ye Copa ee en tunics eons uae da Su ‘Spa dh penis nn sey rn nut plc ms gra anee weenie anno ng oa sox. accent io lor penne se eo nn nh se op Cag Solty omeronr te Cec gattmanchte on oe as nan coe ct aha eta clea meet Set mane ‘cerns hentia png en tg feogetnasban epee 2. Sibinieercremtp png ark nag ‘Sea aoc abel erg +: HUUNGAN KONSEPTUAL at ranma yg ean ene Go pegs Mag a 142 Pepagponn kil Atos yn sn an ean npr Br ig glam eng enue vs og q a, a ame omer 1000 100408 seb open TIO Sa a oe ae ae 0 gx HAN BAAN BAK Rast earn anc DIERKS en Ting Ais Tight Aas _ane He ete we ma at ace es ere re er coe a ak 20 bach Besa aan ay ata aged oe — swe sein sox arnt "30 Fragma “Ss weit ‘so Pent ‘cae Ton ec tgs gif ep et om en nr Tit a aang eee eremenereremerminrarted 8 ne meg il Llp ead = ov sn aga i ht oe on 1 a es hen ca eo es . rn ons pg ot ee es ta iS os asm bP mt SaSncaN RONGEPTUAL. eer int it engi pedi i a na nu canoe enn i mar apiece ye a capa aceon ‘ci aprenden esvi sentn anon re mn re ga soya, ‘arcane en gl ct ant ep mm sem i a nit sd vk pe = ee ab ep go Na tse mmnpeatin nr adret o cnn ak ion an she toma peareeeet = unin @ sets Pomeranian ksi ong cre ean gy, CeiNNiocepadatngt ateemicheee, as tas a = a = ion aa se ot gp eptaaivaad degen MP gag pit ne so on "ae Reciceee nr nn — ae aoe 1 agg ge ce eri le feet Wg Coa he ah an Tae esas uno" KONSEPTURL soa one en i Hain sop loam ana se wean one ern en yet 4 Den eet ote porno th men ste ine Teen ten ra Peete enpian s wa ep angang, Ove — Snnpenine sn es eons on OH Stunper siren inane Sex mh cen ine toned iene "pt wag pare etcetera lNANONSEPTUAL jinn nine sana Dana pga oe enna eed ee ee oe ies oe eer ronee or rernend tl ced mek (eh bh Sanitaire =o ‘rcpt ier na sos pa nt mtd Teste yg dion an enwegen t \ secretin pean trea spice et ge nr Sica inches Sm aS ps i hn yy, natn = pti sa ome nga 1 eemEGANKONSEPTUAL tora pry > eet et 4 cele mks he tnd Sonate on unan @@ S158 Yorn ured meepererittrts panegnanane Seiten tea [ae a oeepett oar dia erent eg dung am abun dpa, et pe tne Sees Soe (inns arth ete ed + totem dn a coe 0 SUTIN to i Santis AONSEFTL in nad A anes + ar oo yroduks! peliadung gelombs 2 ne agra a i i etna pe pict teconatn artnet nrtenerad Si et ta naar Faeries gat Se asttgeeg ns Serer Ol uta 2 hate gine areca tigate ne ab aale tsetse than Sn sett octane " —— : tn ote ie ae Sinsomiapee sa Serge ta ruin ©OOce nvm age roe 58 HS Sg Ay ceria ge nk eh Na oN Seen gg fan opp de a 2 kauri ehate, ASUS ise vranfegtara on ue era oo nee re, Se ny ates eterna Socheeeesomion a ep at oer pecnpetenermcmenrentecete ce nom Spine ah) Sac em eg pei rege a en toto me oiperpemen ps ‘Mah dnogstern aaron ay 2040 yep ery an age sk nt pr coe A cata one roel ema Ser tat acy tenn ce ay qs raeounon ha Peroeapen ban ae at setae tri erp, eer ea pterategopnaimrense tata = iereranan Ue Tea ak ol ema rnb pei tpg Pe eptan aay det dean ga eee seh eae oe ase nahh ap enna ttn yen hin et rab pl a ecoaitnepecnanninron emp teen St ie megan sce ee et egw ho op ee ee yaa eneina nes on On seesrangan blaya dibandingksy stan Pe Takuan. Ol Karena ity sonnei west et nan a ect a aan ke am te on Pe Dy ropa re ee nmr Seater anor edad Bu CONT sahaan dapat mengurangi dampay pnt : nce verwsbaan eal 1 anpat ewajtban etka untuk m Dimi jae Hasan mem = eben Ppt ko SRE ap ing? Hentasdan dit eng PSE sional Practice dar Institue of Manage ‘emudin,jlaskan peranan yang ant pat erp a cnn Se alt menguragl damp ba manic ag Ae an Pranayama Pengurangan eect diary Sena ee pt Se ten Senet as csi pata deen ee emma es og ere acne lingkungan).