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MOD AIR ARMS S410 CLASSIC

model AIR ARMS S410 classic

Model: AIRARMS Produksi lokal buatan Indorifle (H.SYAMSUDIN) akurasi dan kekuatannya tidak kalah dari produksi luar yang harganya dapat mencapai Rp. 18 juta-an lebih tapi anda dapat berhemat dan memilikinya cuma dengan harga Rp. 5,5 Juta (KW1), Rp.3,5 Juta (KW2) hanya di Indorifle.

Sangat Cocok bagi anda yang membutuhkan akurasi yang tinggi dalam berburu maupun targeting.

Produk ini telah teruji kelayakannya. Aksesoris dijual terpisah.

Untuk Memesan dan informasi mengenai produk silahkan hubungi (for order and more information) :

INDORIFLE

JL. KOL. ACHMAD SYAM NO. 250 KEC. JATINANGOR KAB. SUMEDANG 45363 JAWA BARAT - INDONESIA

PHONE : +62 (022) 7796024

KLIK UNTUK MELIHAT PRODUK LAIN :

1. BENJAMIN FRANKLIN

2. BENJAMIN PLATUK

3. BENJAMIN SPORT

4. BSA METEOR

5. DIANA 45

6. HUNTING MASTER MINI

7. TYPE M-16

8. M A U S E R

9. SHARP ACE

10. SHARP INNOVA

BUDGETING 1

 

BASIC PRINCIPLES

Before you develop the budget

Something you should not do when you are developing a budget is make it up as you go

along.. As with most good practice in managing an organisation, good practice in budgeting

involves clarity of purpose, detailed planning and considerable thought.

Among the questions you should be asking yourselves throughout the preparatory budgeting

stages, and while you are actually developing your budget, are:

Could we have spent less last year and still achieved the same results, or better?

Have we wasted money in the past? If so, can we avoid doing so in the future?

In this section of the toolkit, we look at:

What is a budget, who should be involved in budgeting, and why do we budget?

The operational plans

Estimating costs

Sources of finance.

These are all issues that you need to address before you begin developing your budget. They

are an extension of the planning process on which all budgeting is based. (See also the toolkits

on Overview of Planning; Strategic Planning; Action Planning)

 

WHAT IS A BUDGET?

A budget is a document that translates plans into money - money that will need to be spent to

get your planned activities done (expenditure) and money that will need to be generated to

cover the costs of getting the work done (income). It is an estimate, or informed guess, about

what you will need in monetary terms to do your work.

A budget is not:

Written in stone . where necessary, a budget can be changed, so long as you take

steps to deal with the implications of the changes. So, for example, if you have

budgeted for ten new computers but discover that you really need a generator, you

could buy fewer computers and purchase the generator.

Simply a record of last year.s expenditure, with an extra 15% added on to cover inflation.

Every year is different. (See also the section on different budgeting techniques.)

Organisations need to use the budgeting process to explore what is really needed to

implement their plans.

Just an administrative and financial requirement of donors. The budget should not be

prepared as part of a funding proposal and then taken out and dusted when it is time to

do a financial report for the donor. It is a living tool that must be consulted in day to day

work, checked monthly, monitored constantly and used creatively.

An optimistic and unrealistic picture of what things actually cost . don.t underestimate

what things really cost in the hopes that this will help you raise the money you need. It

is better to return unspent money to donors than to beg for a .bit more. so you can

complete the work.

Two key questions you should be able to answer about budgeting are:

Why budget? and

Who should be involved in budgeting?

 

Why budget?

Why is it important for an organisation, project or department to have a budget?

The budget is an essential management tool. Without a budget, you are like a pilot navigating

in the dark without instruments.

The budget tells you how much money you need to carry out your activities.

The budget forces you to be rigorous in thinking through the implications of your activity

planning. There are times when the realities of the budgeting process force you to

rethink your action plans.

Used properly, the budget tells you when you will need certain amounts of money to

carry out your activities.

The budget enables you to monitor your income and expenditure and identify any

problems.

The budget is a basis for financial accountability and transparency. When everyone can

see how much should have been spent and received, they can ask informed questions

about discrepancies.

You cannot raise money from donors unless you have a budget. Donors use the budget

as a basis for deciding whether what you are asking for is reasonable and well-planned.

 

Who should be involved in budgeting?

Budgeting is a difficult and responsible job. Your organisation.s ability to do what it has planned

to do and to survive financially depends on the budgeting process. Whoever does the

budgeting must:

Understand the values, strategy and plans of the organisation or project;

Understand what it means to be cost effective and cost efficient (see Glossary of

Terms);

Understand what is involved in generating and raising funds.

To ensure you have all these understandings, it is usually a good idea to have a small

budgeting team. This may only mean that one person does a draft budget which is then

discussed and commented on by the team.

Where staff are competent to take full responsibility for the financial side of the organisation or

project, the following would normally be involved in the budgeting process:

The Finance Manager and/or Bookkeeper;

The Project Manager and/or Director of the organisation or department.

Where staff lack confidence to do the budgeting, then Board members can be brought in.

Some Boards have a Finance Committee or a Budget Sub-Committee. It is a good idea to have

someone on your Board with financial skills. S/he can then help the staff with budgeting.

The budget is the business of everyone in the organisation. At the very least, senior staff

should understand the budget, how it has been drawn up, why it is important, and how to

monitor it.

Where an organisation has branches and/or regions, or several departments, then each branch,

region or department should draw up the budget for its own work. These budgets then need to

be consolidated (put together) in an overall budget for the organisation. Each branch, region or

department should be able to see how its budget fits into the overall budget, and should be able

to monitor its budget on a monthly basis. Financial monitoring works best when those closest to

the spending take responsibility for the budget.

 

Your operational plans are the plans for the actual work. They are also called action plans or

business plans. In a normal planning cycle, the organisation or project will begin with a

strategic planning process. Here you look at the problem that needs to be addressed and the

specific role of your organisation or project in addressing it. This then is related to what actual

activities need to be undertaken to achieve the planned impact. This is the operational plan and

it is the operational plan that needs to be costed. You cannot prepare a budget until you know

what it is you are planning to do. Operational costs will only be incurred when you do the actual

work. They are also known as direct costs.

You may ask whether you can.t you at least prepare a budget for the costs you know you

will have anyway . like rent, telephone, stationery . before you get into strategic

planning?

The answer is .no.. Your overhead costs should be dependent on what you intend to do. So

for example, if you decide to focus your activities in the rural areas, you may decide you need

much smaller offices in the urban area that has been your traditional work base. Your

overhead or core costs are affected by your operational plans.

The planning cycle should look something like this:

 

 

ESTIMATING COSTS - CATEGORIES

The cost estimate is what helps you determine realistically what it will cost to implement your

operational plan.

When you carry out your plans you will probably need to make use of a wide range of inputs.

Inputs include people, information, equipment, skills. Most of these inputs will have a cost

attached to them. These are the costs you need to estimate in order to develop a budget.

Careful cost estimation helps in the following ways:

It helps you develop an accurate budget; and

It helps you to monitor and control the actual costs of carrying out activities.

The costs you need to estimate fall into the following categories:

Operational costs . the direct costs of doing the work e.g. the cost of hiring a venue, or of

printing a publication, or of travelling to the sites where fieldwork needs to take place. Here you

would include materials, equipment, transport and services.

Organisational costs (also called core costs) . the costs of your organisational base, including

management, administration, governance. Once you have decided on the best organisational

set-up to support your operational plans, you will incur the organisational expenses on a regular

basis . even if you do not carry out your plans or have activity levels as high as you had hoped.

So, for example, if you hire premises for four projects but only manage to carry out two, you will

still have to pay rent for the extra space. If you have hired a full-time receptionist on the same

belief, you will still have to pay her salary, even if she is under-utilised.

Staffing costs . these are the costs for your core staff . the people involved in management,

the people doing work that cuts across projects. (These costs can be included as a category

under .organisational costs..) These costs include their salalries and any benefits such as

medical aid or pension fund payments for which the organisation is responsible. You can

.charge staff costs out. to the various projects on which the staff members work. So, for

example, if your Publications Officer is going to spend half her time working on publications for a

particular project, then you can include half her salary and benefits in your costing for the project.

If your Director is going to spend 15% of her time providing management support to the head of

the same project, then 15% of her time and benefits can also be charged to the project.

Capital costs . these are costs for large .investments. which, while they may be necessary

because of a project or projects, will remain organisational assets even after the projects are

over. Vehicles and equipment such as computers and photocopiers fit here. They may be used

by all projects, or they might only be required for a specific project. Depending on how you

intend to use the equipment, you might budget for it under operational costs or under

organisational costs.

 

CONTINUE……