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1、FunctionalandActivity-BasedBudgeting预算CHAPTER8Afterstudyingthischapter,youshouldbeableto:1.Discussbudgetinganditsroleinplanning,control,anddecisionmaking.Defineandprepareamasterbudget,identifyitsmajorcomponents,andexplaintheinterrelationshipsofitsvariouscomponents.3.Describeflexiblebudgeting,andl
2、istthefeaturesthatabudgetarysystemshouldhavetoencouragemanagerstoengageingoal-congruent适合的behavior.4.Explainhowactivity-basedbudgetingworks.ObjectivesStrategicPlanShort-TermObjectivesShort-TermPlanBudgetsFeedbackPlanningLong-TermObjectives一、TheroleofBudgetinginPlanning计划,Control控制andDecisionMakin
3、gStrategicPlanShort-TermObjectivesShort-TermPlanBudgetsFeedbackPlanningControlMonitoringofActualActivityInvestigationCorrectiveActionLong-TermObjectivesComparisonofActualwithPlannedAdvantages优点ofBudgeting1.Itforces迫使managerstoplan.2.Itprovidesinformationthatcanbeusedtoimprove改善decisionmaking.3.It
4、providesastandard标准forperformance业绩evaluation评估.4.Itimprovescommunication沟通andcoordination协调.二、Themasterbudget总预算isthecomprehensive综合的financialplanfortheorganizationasawhole.Typically,themasterbudgetisforaone-yearperiodcorrespondingtothefiscalyear.Amasterbudgetcanbedividingintooperatingbudgets业务预
5、算andfinancialbudgets财务预算.Operatingbudgetsdescribetheincome-generatingactivitiesofafirm.Financialbudgetsdetailtheinflows流进andoutflows流出ofcashandtheoverallfinancialposition.PreparingtheOperatingBudgetSalesbudget销售Productionbudget生产Directmaterialspurchasesbudget直接材料Directlaborbudget直接人工Overheadbudge
6、t间接费用SellingandadministrativeexpensesbudgetEndingfinishedgoodsinventorybudget期末库存Costofgoodssoldbudget销货成本Schedule1TexasRex,Inc.SalesBudgetFortheYearEndedDecember31,2004Quarter1234YearUnits1,0001,2001,5002,0005,700Unitsellingpricex$10x$10x$10x$10x$10Budgetedsales$10,000$12,000$15,000$20,000$57,00
7、0ComputingUnitstobeProducedUnitstobeproduced=Expectedunitsales+Unitsinendinginventory–UnitsinbeginninginventorySchedule2TexasRex,Inc.ProductionBudgetFortheYearEndedDecember31,2004Quarter1234YearSales(Schedule1)1,0001,2
