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雷达卡
ma garrison. c8 master budgeting
a budget is a detailed plan for the future that is usually expressed in formal quantitative terms
two distinct purposes ---planning and control
planning ----developing goals and preparing various budgets to achieve those goals
control -----gathering feedback to ensure that the plan is being properly executed or modified as circumstances change
advantages
communicate/ think about and plan / allocating resources/ detecting bottlenecks/ coordinate by intergrating the plans of its various parts/ as benchmarks
responsibility accounting
choosing a budget period
ordinarily cover a one-year period corresponding to the company\'s fiscal year
sometimes ----continuous or perpetual budget rolling forward as one month or quarter goes by
the self-imposed/participative budget
with full cooperation anf participation of managers at all levels
master budget
first step sales budget
----selling and administrative expense budget/production budget ----direct materials/direct labor /manufacturing overhead --ending inventory
-----cash budget----budgeted income statement/budgeted balance sheet
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