Budgeting Basics and Beyond

Abstract

About the Authors. Preface. 1 The What and Why of Budgeting: An Introduction. 2 Strategic Planning and Budgeting: Process, Preparation and Control. 3 Administering the Budget: Reports, Analyses, and Evaluations. 4 Break-even and Contribution Margin Analysis: Profit, Cost, and Volume Changes. 5 Profit Planning: Targeting and Reaching Achievable Goals. 6 Master Budget: Genesis of Financial Forecasting and Profit Planning. 7 Cost Behavior: Emphasis on Flexible Budgets. 8 Evaluating Performance: The Use of Variance Analysis. 9 Manufacturing Costs: Sales Forecasts and Realistic Budgets. 10 Marketing: Budgeting for Sales, Advertising, and Distribution. 11 Research and Development: Budgets for a Long-term Plan. 12 General and Administrative Costs: Budgets for Maximum Productivity. 13 Capital Expenditures: Assets to Be Bought, Sold, and Discarded. 14 Forecasting and Planning: Reducing Risk in Decision Making. 15 Moving Averages and Smoothing Techniques: Quantitative Forecasting. 16 Regression Analysis: Popular Sales Forecast System. 17 Cash Budgeting and Forecasting Cash Flow: Two Pragmatic Methods. 18 Financial Modeling: Tools for Budgeting and Profit Planning. 19 Software Packages: Computer-based Models and Spreadsheet Software. 20 Capital Budgeting: Selecting the Optimum Long-term Investment. 21 Zero-base Budgeting: Priority Budgeting for Best Resource Allocation. 22 Managers' Performance and Balanced Scorecard: Evaluation on the Division Level. 23 Budgeting for Service Organizations: Special Features. 24 Budgeting for Nonprofit Organizations: Diverse Types. 25 Using Management Games for Executive Training. Appendix I Present and Future Value Tables. Appendix II Statistical Table. Glossary of Budgeting and Planning Terms. Index.

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