Mari kita bahas keduanya secara lebih detail beserta kelebihan dan kelemahannya: ### #SituationalFollowership: **Pengertian:** Situational Followership adalah konsep yang menekankan bahwa pengikut Definition: A line item budget is a forecasted financial report that describes both different income sources and expenses, grouping them according to their nature. This budgeting technique allows the analyst to identify potential areas that can be downsized or improvement opportunities within the income section. The line-item budget approach has several advantages that account for its wide use: It offers simplicity and ease of preparation; it is familiar to those involved in the budget development process; it budgets by organizational unit and object and is consistent with the lines of authority and responsibility in organizational units. Line-Item Budgets. Line-item budgets refer to budgets that authorize the manager to spend only up to the specified amount on each line item. For example, consider Table XI. In this budget, the manager is authorized to spend $12,000 on office supplies for the year. If the supplies can be purchased for $11,000, the manager with a line-item budget Management, and technical efficiency. Program Budget is the first budget to let us do what? 1- Facilitate comparisons 2- include complimentary resources 3- recognize how we allocate 4- multiple structures 5- recognize long term activities. What are the defining characteristics of Program budgets? Zero Based Budgeting adalah sebuah metode yang cenderung digunakan untuk aktivitas jangka pendek dan rentan berubah-ubah. Perusahaan akan membutuhkan teknologi yang akurat karena penentuan keputusan penggunaan ZBB harus berdasarkan data. Rentan dalam menimbulkan kekeliruan sehingga manajemen harus terus melakukan review dan juga ranking. pvpqtM.

kelebihan dan kelemahan line item budgeting