使用达到的预算组织目标.pptVIP

Using Budgets to Achieve Organizational Objectives;Learning Objective 1; Capacity-Related and Flexible Resources;Planning and Control and the Role of Budgets;Planning and Control and the Role of Budgets;Planning and Control and the Role of Budgets;Planning and Control and the Role of Budgets;Planning and Control and the Role of Budgets;Learning Objective 2; Budgeting ;Elements of Budgeting;Learning Objective 3; Master Budget Outputs;Operating Budgets;Operating Budgets;Financial Budgets;Financial Budgets;Learning Objective 4;The Budgeting Process;The Budgeting Process;The Budgeting Process;The Budgeting Process;The Budgeting Process;Capacity Types and Commitment Time;Capacity Types and Commitment Time;Capacity Types and Commitment Time;Interpreting the Production Plan;The Financial Plans;The Cash Flow Statement;The Cash Flow Statement;The Cash Flow Statement;Using the Projected Results;Cost-Volume-Profit Analysis;Cost-Volume-Profit Analysis;Cost-Volume-Profit Analysis;Cost-Volume-Profit Analysis;Cost-Volume-Profit Analysis;Learning Objective 5;What-If Analysis;Sensitivity Analysis;Learning Objective 6;The Role of Budgeting in Service and Not-For-Profit Organizations;The Role of Budgeting in Service and Not-For-Profit Organizations;The Role of Budgeting in Service and Not-For-Profit Organizations;The Role of Budgeting in Service and Not-For-Profit Organizations;Controlling Discretionary Expenditures;Controlling Discretionary Expenditures;Controlling Discretionary Expenditures;Controlling Discretionary Expenditures;Controlling Discretionary Expenditures;Learning Objective 7;Managing the Budget Process;Behavioral Aspects of Budgeting;Designing the Budget Process;Designing the Budget Process;Designing the Budget Process;Influencing the Budget Process;End of Chapter 11