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Budgeting: Planning for Success

Budgeting and Decision Making

Budgeting: Planning for Success
4,8 (29 hodnocení)
ISBN: 978-87-7681-574-5
1 edice
Počet stran : 36
  • Price: 129,00 kr
  • Price: €13,99
  • Price: £13,99
  • Price: ₹250
  • Price: $13,99
  • Price: 129,00 kr
  • Price: 129,00 kr

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O knize

  1. Popis
  2. Obsah

Popis

This book is the twelfth of fifteen books which introduces the basic principles of accounting. In this book you will learn about using budgeting to plan for success. The importance of budgeting is emphasized, while focusing on the process and human behavior. Various forms of budgets are introduced. The major managerial budgets are presented, including: sales, production, direct materials purchases, direct labor, factory overhead, selling and administrative expense, and cash. Budget financial statements are also discussed.

Obsah

  1. Part 1 – Budgeting: Planning for Success
  2. Importance of Budgets
    1. Forms and Functions
    2. Avoiding Business Chaos
    3. An Electrifying Case in Budgeting
    4. Recapping Benefits of Budgeting
  3. Budget Processes and Human Behavior
    1. Budget Construction
    2. Mandated Budgets
    3. Participative Budgets
    4. Blended Approach
    5. Organizational Structure Considerations
    6. Flattening the Organization Chart
    7. Budget Estimation
    8. Slack and Padding
    9. Zero-Based Budgeting
    10. The Impossible Budget and Employee Capitulation
    11. Ethical Challenges in Budgeting
  4. Components of the Budget
    1. Sales Budget
    2. Production Budget
    3. Direct Material Purchases Budget
    4. Direct Labor Budget
    5. Factory Overhead Budget
    6. Selling and Administrative Expense Budget
    7. Cash Budget
    8. Budgeted Income Statement and Balance Sheet
    9. External Use Documents
    10. Performance Appraisal
  5. Budget Periods and Adjustments
    1. Continuous Budgets
    2. Flexible Budgets
    3. Encumbrances
  6. Appendix
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