管理会计案例培训教材英文版(ppt 75)

一、The Basic Framework of Budgeting
二、Planning and Control
三、Advantages of Budgeting
四、Responsibility Accounting
五、Choosing the Budget Period
六、Participative Budget System
七、The Budget Committee
八、The Master Budget
九、Budgeting Example
十、The Sales Budget
十一、The Production Budget
十二、Expected Cash Collections
十三、The Direct Materials Budget
十四、Expected Cash Disbursement for Materials
十五、The Direct Labor Budget
十六、Manufacturing Overhead Budget
十七、Ending Finished Goods Inventory Budget
十八、Selling and Administrative Expense Budget
十九、The Cash Budget
二十Financing and Repayment
二十一、The Budgeted Income Statement
二十二、Zero-Base Budgeting
二十三、International Aspects of Budgeting

Planning -- involves developing objectives and preparing various budgets to achieve these objectives
Control -- involves the steps taken by management that attempt to ensure the objectives are attained.

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