Budgeting: profit planning and control

Abstract

1. The Management Process. 2. The Fundamentals of Profit Planning and Control. 3. The Profit Planning and Control Process. 4. Application of Comprehensive Profit Planning and Control. 5. Planning and Controlling Revenues: Sales and Services. 6. Planning and Controlling Production: Work-in-Process and Finished-Goods Inventories. 7. Planning and Controlling Purchases and Materials Usage: Manufacturing and Nonmanufacturing. 8. Planning and Controlling Direct Labor Costs. 9. Planning and Controlling Expenses: Manufacturing Overhead, Product Quality Costs, and Distribution and Administrative Expenses. 10. Flexible Expense Budgets: Concepts, Development and Application. 11. Planning and Controlling Capital Expenditures. 12. Planning and Controlling Cash Flows. 13. Completion and Application of the Profit Plan. 14. Cost-Volume-Profit and Contribution Analysis. 15. Performance Evaluation and Management Control. 16. Analysis of Budget Variances. 17. Coordinating Accounting Systems with Profit Planning and Control. 18. Perspectives and Overview. Appendix.

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