TheCashBudget现金预算

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1、ChapterNineProfitPlanning利润预算LearningObjective1Understandwhyorganizationsbudgetandtheprocessestheyusetocreatebudgets.TheBasicFrameworkofBudgeting预算的基本框架Abudgetisadetailedquantitativeplanforacquiringandusingfinancialandotherresourcesoveraspecifiedforthcomingtime

2、period.预算是一份以定量的形式表示的详细计划。它祥述了在一个特定期间内是如何获得与使用资源的。Theactofpreparingabudgetiscalledbudgeting.Theuseofbudgetstocontrolanorganization’sactivityisknownasbudgetarycontrol.预算控制PlanningandControl计划和控制Planning–involvesdevelopingobjectivesandpreparingvariousbudgetstoac

3、hievetheseobjectives.计划—包括建立目标和准备达到目标的各种预算。Control–involvesthestepstakenbymanagementthatattempttoensuretheobjectivesareattained.控制—包括管理方确保目标达成采取的步骤。AdvantagesofBudgeting预算的优点AdvantagesDefinegoalandobjectives订立目标UncoverpotentialBottlenecks发现可能的瓶颈CoordinateActiv

4、ities协调行为CommunicatePlans交流计划Thinkaboutandplanforthefuture为将来思考和计划MeansofallocatingResources分配资源的手段ResponsibilityAccounting责任会计Managersshouldbeheldresponsibleforthoseitems—andonlythoseitems—thatthemanagercanactuallycontroltoasignificantextent.经理人应该对，并且只对，那些他们

5、能在很大程度上控制的项目负责。ChoosingtheBudgetPeriod选择预算期间OperatingBudget经营预算2005200620072008Theannualoperatingbudgetmaybedividedintoquarterlyormonthlybudgets.可以分成季度或月度预算Acontinuousbudgetisa12-monthbudgetthatrollsforwardonemonth(orquarter)asthecurrentmonth(orquarter)isco

6、mpleted.连续预算是对12个月的预算，当前月（季度）完成时，该预算向前推进一个月（季度）。Self-ImposedBudgetAbudgetispreparedwiththefullcooperationandparticipationofmanagersatalllevels.Aparticipativebudgetisalsoknownasaself-imposedbudget.在各级经理人的全面合作和参与的情况下编制的。AdvantagesofSelf-ImposedBudgetsIndividual

7、satalllevelsoftheorganizationareviewedasmembersoftheteamwhosejudgmentsarevaluedbytopmanagement.Budgetestimatespreparedbyfront-linemanagers（一线经理人）areoftenmoreaccuratethanestimatespreparedbytopmanagers.Motivation（动力）isgenerallyhigherwhenindividualsparticipateinse

8、ttingtheirowngoalsthanwhenthegoalsareimposedfromabove（目标由上级给定）.Amanagerwhoisnotabletomeetabudgetimposedfromabovecanclaimthatitwasunrealistic（不实际）.Self-imposedbudgetseliminat