Strategi Penyusunan Anggaran Produksi Saat Permintaan Pasar Tidak Menentu

Abstract

A production budget helps management determine the quantity of output that should be prepared by considering expected sales and inventory conditions. The decision becomes more difficult when market demand is difficult to predict. Producing beyond actual needs may create excess inventory and higher storage costs, while producing too little may prevent the company from satisfying customers. This article examines how production budgets can be prepared in a more adaptive way when demand changes. The study applies a descriptive-conceptual literature review covering operating budgets, production budgets, sales forecasting, inventory management, flexible budgeting, and production planning under uncertainty. The review shows that production decisions should consider sales forecasts together with opening inventory, desired ending inventory, production capacity, material and labor availability, and storage costs. Forecasts also need to be revised when new market information becomes available. Scenario planning and flexible budgets can provide alternative production choices for low, normal, and high demand conditions. Periodic comparison between planned and actual results is necessary to identify deviations and improve planning assumptions.