全面预算管理介绍Budgeting.ppt

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

2、erspotentialbottlenecksbeforetheyoccur.Itcoordinatestheactivitiesoftheentireorganizationbyintegratingtheplansandobjectivesofthevariousparts.Itensuresthataccountingrecordscomplywithgenerallyacceptedaccountingprinciples.Itprovidesbenchmarksforevaluatingsubsequentperfor

3、mance.Whichofthefollowingisnotabenefitofbudgeting?AdvantagesofBudgetingAdvantagesCommunicatingplansThinkaboutandplanforthefutureMeansofallocatingresourcesUncoverpotentialbottlenecksCoordinateactivitiesDefinegoalandobjectivesResponsibilityAccountingManagersshouldbehel

4、dresponsibleforthoseitems—andonlythoseitems—thatthemanagercanactuallycontroltoasignificantextent.FairmontInc.usesanaccountingsystemthatchargescoststothemanagerwhohasbeendelegatedtheauthoritytomakedecisionsconcerningthecosts.Forexample,ifthesalesmanageracceptsarusho

5、rderthatwillresultinhigherthannormalmanufacturingcosts,theseadditionalcostsarechargedtothesalesmanagerbecausetheauthoritytoacceptordeclinetherushorderwasgiventothesalesmanager.Thistypeofaccountingsystemisknownas:A)responsibilityaccounting.B)contributionaccounting.C)a

6、bsorptionaccounting.D)operationalbudgeting.ChoosingtheBudgetPeriodOperatingBudget1999200020012002Theannualoperatingbudgetmaybedividedintoquarterlyormonthlybudgets.ChoosingtheBudgetPeriod1999200020012002ContinuousorPerpetualBudgetThisbudgetisusuallyatwelve-monthbudget

7、thatrollsforwardonemonthasthecurrentmonthiscompleted.ParticipativeBudgetSystemFlowofBudgetDataTheBudgetCommitteeAstandingcommitteeresponsibleforoverallpolicymattersrelatingtothebudgetcoordinatingthepreparationofthebudgetAmethodofbudgetinginwhichthecostofeachprogrammu

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