f chapter budget preparation

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1、F2Chapter19BudgetPreparationACCAspaceProvidedbyACCAResearchInstituteCopyright??ACCAspace4>>ACCAspace中国ACCA特许公认会计师教育平台ACCAF2ManagementAccounting(MA)管理会计ACCALecturer:BelindaQiuCopyright??ACCAspace>ACCAspace中国ACCA特许公认会计师教育平台2PartCNatureandpurposeofbudgeting1.Ob

2、jectivesofbudgeting2.Planning,budgetingandcontrol3.Administrationofthebudget4.ThebudgetprocessCopyright??ACCAspace>ACCAspace中国ACCA特许公认会计师教育平台3PartCBudgetpreparation1.Functionalbudget(sales,production,material,labor)2.Cashbudget3.Masterbudget4.“whatif”analysi

3、sandscenarioplanningCopyright??ACCAspace>ACCAspace中国ACCA特许公认会计师教育平台4PartCBudgetpreparation1.FunctionbudgetCopyright??ACCAspace>ACCAspace中国ACCA特许公认会计师教育平台5PartCBudgetpreparationCopyright??ACCAspace>ACCAspace中国ACCA特许公认会计师教育平台6PartCBudgetpreparation怎样做budgetpre

4、paration？1.看principalbudgetfactor，是productioncapacity还是sales？2.根据productioncapacityavailable判断(labor,material,machinehours)2.1是productioncapacity，先做productioncostbudget(cost&quantity)-考虑sales&inventorybudget.Ifshortfall,waystoincreasetheoutput(OT,sub

5、contracting,newsource)-material,labor&machinehoursbudget;ifcapacity>sales,需求是否是对价格敏感的，productdiversification，降价。2.2是sales,先做sales&finishedgoodsbudget,再做productioncapacitybudgetCopyright??ACCAspace>ACCAspace中国ACCA特许公认会计师教育平台7PartCBudgetpreparation1

6、.1SalesbudgetCopyright??ACCAspace>ACCAspace中国ACCA特许公认会计师教育平台8PartCBudgetpreparation1.2ProductionbudgetCopyright??ACCAspace>ACCAspace中国ACCA特许公认会计师教育平台9PartCBudgetpreparation1.3LaborbudgetCopyright??ACCAspace>ACCAspace中国ACCA特许公认会计师教育平台10PartCBudgetpreparationC

7、opyright??ACCAspace>ACCAspace中国ACCA特许公认会计师教育平台11PartCBudgetpreparationCopyright??ACCAspace>ACCAspace中国ACCA特许公认会计师教育平台12PartCBudgetpreparationCopyright??ACCAspace>ACCAspace中国ACCA特许公认会计师教育平台13PartCBudgetpreparation1.4MaterialpurchasebudgetCopyright??ACCAspace>

8、ACCAspace中国ACCA特许公认会计师教育平台14PartCBudgetpreparationCopyright??ACCAspace>ACCAspace中国ACCA特许公认会计师教育平台15PartCBudgetpreparationCopyright??ACCAspace>ACCAspace中国ACCA特许公认会计师教育平台16PartCBudgetpreparationHo