회계 BudgetaryPlanning
등록일 / 수정일- 페이지 / 형식
- 자료평가
- 구매가격
- 2016.04.16 / 2016.04.16
- 38페이지 /
pptx (파워포인트 2007이상) - 평가한 분이 없습니다. (구매금액의 3%지급)
- 1,000원
최대 20페이지까지 미리보기 서비스를 제공합니다.
자료평가하면 구매금액의 3%지급!
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
추천 연관자료
- 본문내용
-
Budgetary Planning
Operating Budgets
Financial Budgets
Budgeting in Nonmanufacturing Companies
Budgeting Basics
Budgeting Basics
01. Budgeting Basics
1. Budgeting and accounting
A budget is a formal written statement of management몶s plans for a specified future time period, expressed in financial terms
Accounting information makes major contributions to the budgeting process
Companies can obtain historical data on revenue, costs, and expenses from the accounting records
01. Budgeting Basics
2. The benefits of Budgeting
Plan ahead and Formalize goals on a recurring basis
Definite objectives for evaluating performance at each level of responsibilities
Creating an early warning system for potential problem
The coordination of activities within the business
Greater management awareness of the overall operations and the impact on operations of external factors
Motivating personnel throughout the organization to meet planned objectives
3. Essentials and Period of Budgeting
01. Budgeting Basics
A sound organizational structure for effective budgeting
Research and analysis based budgets
Acceptance of all levels of managers
A budget can be prepared for any period of time
The most common budget period is 1 year
4. The Budgeting Process
01. Budgeting Basics
Step 1. Data colleting from each organizational unit of the company
Step 2. Developing within a sales forecast considering,
- general economic conditions
- industry trends
- market research studies
- anticipated advertising and promotion
- previous market share
- changes in prices
- technological developments
4. The Budgeting Process
01. Budgeting Basics
Step 3. Coordinating the preparation of the budget by a budget committee
[committee includes, the president, treasurer, controller, management personnel from the major areas of the company]
Step 4. Reviewing the budget, modified if needed, and reconciled
Step 5. Putting into the final form by the budget committee
Step 6. Approved, and then distributed
자료평가
-
아직 평가한 내용이 없습니다.
회원 추천자료
