Tóm tắt nội dung

The Water and Why of Budgeting : An introduction; Strategic planning and budgething: Process, preparation, an dcontrol; Administering the budget: reports, analyses, and evaluations; Break-even and contribution margin analysis; profit, cost, and volume changes; Profit planning: targeting and reaching achievable goals; Master budget: Genesis of financial forecasting and profit planning; Cost behavior: Emphasis on flexible budgets; Evaluating performance: the use of variance analysis; Manufacturing costs: sales forecasts and realistics budget; Marketing: budgeting for sales, advertising, and ditribution; Research and development: budgets for a long - term plan; General and administrative costs: budgets for maximum productivity; Capital expenditures: assets to be bought, sold, and discarded; Forecasting and planning: reducing risk in decision making; Movung averages and smoothing techniques: Quantitative forecasting; Regression analysis: popular sales forecast system; Cash budgeting and forecasting cash flow; two pragmatic methods; financial modeling: tools for budgeting and profit planning; Using sofware packages and E-Budgeting: computer-based models, spresdsheets, and web-based systems; Capital budgeting: selecting the optimum long-term investment and real options; Budgeting for cost management: activity-based budgeting and life-cycle budgeting; Zero-base budgeting: priority budgeting for best resource allocation; Manager's performance and balanced scorecard: evaluation at the division level; Budgeting for service organizations: special reatures; Budgeting for nonprofit organizations: diverse types; Using management games for executive training