全面预算管理介绍Budgeting

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1、WorkofManagementPlanningControllingDirectingandMotivatingRemember!PlanningandControlPlanning--involvesdevelopingobjectivesandpreparingvariousbudgetstoachievetheseobjectives.Control--involvesthestepstakenbymanagementthatattempttoensuretheobjectivesareattained

2、.Ituncoverspotentialbottlenecksbeforetheyoccur.Itcoordinatestheactivitiesoftheentireorganizationbyintegratingtheplansandobjectivesofthevariousparts.Itensuresthataccountingrecordscomplywithgenerallyacceptedaccountingprinciples.Itprovidesbenchmarksforevaluating

3、subsequentperformance.Whichofthefollowingisnotabenefitofbudgeting?AdvantagesofBudgetingAdvantagesCommunicatingplansThinkaboutandplanforthefutureMeansofallocatingresourcesUncoverpotentialbottlenecksCoordinateactivitiesDefinegoalandobjectivesResponsibilityAccou

4、ntingManagersshouldbeheldresponsibleforthoseitems—andonlythoseitems—thatthemanagercanactuallycontroltoasignificantextent.FairmontInc.usesanaccountingsystemthatchargescoststothemanagerwhohasbeendelegatedtheauthoritytomakedecisionsconcerningthecosts.Forexampl

5、e,ifthesalesmanageracceptsarushorderthatwillresultinhigherthannormalmanufacturingcosts,theseadditionalcostsarechargedtothesalesmanagerbecausetheauthoritytoacceptordeclinetherushorderwasgiventothesalesmanager.Thistypeofaccountingsystemisknownas:A)responsibilit

6、yaccounting.B)contributionaccounting.C)absorptionaccounting.D)operationalbudgeting.ChoosingtheBudgetPeriodOperatingBudget1999200020012002Theannualoperatingbudgetmaybedividedintoquarterlyormonthlybudgets.ChoosingtheBudgetPeriod1999200020012002ContinuousorPerpe

7、tualBudgetThisbudgetisusuallyatwelve-monthbudgetthatrollsforwardonemonthasthecurrentmonthiscompleted.ParticipativeBudgetSystemFlowofBudgetDataTheBudgetCommitteeAstandingcommitteeresponsibleforoverallpolicymattersrelatingtothebudgetcoordinatingthepreparationof

8、thebudgetAmethodofbudgetinginwhichthecostofeachprogrammustbejustifiedeveryyeariscalled:operationalbudgeting.zero-basedbudgeting.continuousbudgeting.responsibilityaccounting.Zero-BaseBudge