GDL

The required measurement for the reliable prediction is called or define as an estimated financial report. This estimated financial report is the result of the process of a budget making. A budget is a management device of which the function is as work guidelines, as a tool of work coordination and supervision. Cibaduyut small shoes industries-Bandung are willing to find out the position of their business synergy in order that a model of a budget system for the Cibaduyut small shoe industries-Bandung can be designed in a simple way, and implemented without neglecting the theory of making a budget. The result of the survey on the Cibaduyut small shoe industries-Bandung indicates that the respondents put priority on the allocation of cash income sources for business operational activities. So, it is necessary to make a cash budget. An the Cibaduyut small shoe industries-Bandung, in their operational plan, substantially neglect the determined sales plan and production plan. In the normal activities of industries (small, medium, large scaled ones), the sales plan is the first made, the production plan, and others. The sales plan is covered in the sales budget and so on. As a result, a model of a budget system can be designed specifically for the Cibaduyut small shoe industries-Bandung can also be made use of generally by small industries.

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