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1、Chapter9ProfitPlanningSolutionstoQuestions©TheMcGraw-HillCompanies,Inc.,2006.Allrightsreserved.SolutionsManual,Chapter94919-1Abudgetisadetailedplanoutliningtheacquisitionanduseoffinancialandotherresourcesoveragiventimeperiod.Assuch,itrepresentsaplanfo
2、rthefutureexpressedinformalquantitativeterms.Budgetarycontrolinvolvestheuseofbudgetstocontroltheactualactivitiesofafirm.9-21.Budgetsprovideameansofcommunicatingmanagement’splansthroughouttheorganization.2.Budgetsforcemanagerstothinkaboutandplanforthef
3、uture.3.Thebudgetingprocessprovidesameansofallocatingresourcestothosepartsoftheorganizationwheretheycanbeusedmosteffectively.4.Thebudgetingprocesscanuncoverpotentialbottlenecksbeforetheyoccur.5.Budgetscoordinatetheactivitiesoftheentireorganization.Bud
4、getinghelpstoensurethateveryoneintheorganizationispullinginthesamedirection.6.Budgetsdefinegoalsandobjectivesthatcanserveasbenchmarksforevaluatingsubsequentperformance.9-3Responsibilityaccountingisasysteminwhichamanagerisheldresponsibleforthoseitemsof
5、revenuesandcosts—andonlythoseitems—thatthemanagercancontroltoasignificantextent.Eachlineiteminthebudgetismadetheresponsibilityofamanagerwhoisthenheldresponsiblefordifferencesbetweenbudgetedandactualresults.9-4Amasterbudgetrepresentsasummaryofallofmana
6、gement’splansandgoalsforthefuture,andoutlinesthewayinwhichtheseplansaretobeaccomplished.Themasterbudgetiscomposedofanumberofsmaller,specificbudgetsencompassingsales,production,rawmaterials,directlabor,manufacturingoverhead,sellingandadministrativeexpe
7、nses,andinventories.Themasterbudgetgenerallyalsocontainsabudgetedincomestatement,budgetedbalancesheet,andcashbudget.9-5Thelevelofsalesimpactsvirtuallyeveryotheraspectofthefirm’sactivities.Itdeterminestheproductionbudgets,cashcollections,cashdisburseme
8、nts,andsellingandadministrativebudgetsthatinturndeterminethecashbudgetandbudgetedincomestatementandbalancesheet.9-6No.Planningandcontrolaredifferent,althoughrelated,concepts.Planninginvolvesdevelopingobjectivesandformulatingstepstoachievethose
