Table of Contents
Chapter 13- Budgeting for Planning and Control
Learning Objectives
Definition and Role of Budgeting
Planning
Control
Responsibility Centres
Types of Responsibility Centres
Two Dimensions of Budgeting
Components of the Master Budget
Key Features of a Sound Budgetary System
The Operating Budget
Preparing the Sales Forecast
Preparing the Production Budget
Preparing the Direct Materials Budget
Preparing the Direct Labour and Overhead Budgets
Preparing the Selling and Administrative Expenses Budget
Budgeted Cost of Goods Sold and Ending Inventory
Preparing the Budgeted Income Statement
The Financial Budget
The Cash Forecast
The Cash Forecast (Collections)
The Cash Forecast (Payments)
The Cash Forecast (Disbursements)
The Cash Forecast
The Forecasted Balance Sheet
The Flexible Budget
PPT Slide
Flexible Budgets and Performance Evaluation
Performance Evaluation (Continued)
Behavioural Dimensions of Budgeting
Operating Budgets for Merchandising and Services
Translating the concepts of zero-base budgeting into practice requires four steps...
Numerical Questions from the Back of Chapters 12 and 13
Question E12-5
Question E12-11
Question P12-3
Question E13-1
Question E13-3
Question E13-13
Question E13-19
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Author: Ted R. Compton and Nabil Elias
Email: garys@yorku.ca
Home Page: http://www.atkinson.yorku.ca/~garys
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