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ID:45376558
大小:506.50 KB
页数:25页
时间:2019-11-12
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1、WorkofManagementPlanningControllingDirectingandMotivatingRemember!PlanningandControlPlanning--involvesdevelopingobjectivesandpreparingvariousbudgetstoachievetheseobjectives.Control--involvesthestepstakenbymanagementthatattempttoensuretheobjectivesareattained.Ituncoverspot
2、entialbottlenecksbeforetheyoccur.Itcoordinatestheactivitiesoftheentireorganizationbyintegratingtheplansandobjectivesofthevariousparts.Itensuresthataccountingrecordscomplywithgenerallyacceptedaccountingprinciples.Itprovidesbenchmarksforevaluatingsubsequentperformance.Whicho
3、fthefollowingisnotabenefitofbudgeting?AdvantagesofBudgetingAdvantagesCommunicatingplansThinkaboutandplanforthefutureMeansofallocatingresourcesUncoverpotentialbottlenecksCoordinateactivitiesDefinegoalandobjectivesResponsibilityAccountingManagersshouldbeheldresponsiblefortho
4、seitems—andonlythoseitems—thatthemanagercanactuallycontroltoasignificantextent.FairmontInc.usesanaccountingsystemthatchargescoststothemanagerwhohasbeendelegatedtheauthoritytomakedecisionsconcerningthecosts.Forexample,ifthesalesmanageracceptsarushorderthatwillresultinhigh
5、erthannormalmanufacturingcosts,theseadditionalcostsarechargedtothesalesmanagerbecausetheauthoritytoacceptordeclinetherushorderwasgiventothesalesmanager.Thistypeofaccountingsystemisknownas:A)responsibilityaccounting.B)contributionaccounting.C)absorptionaccounting.D)operatio
6、nalbudgeting.ChoosingtheBudgetPeriodOperatingBudget1999200020012002Theannualoperatingbudgetmaybedividedintoquarterlyormonthlybudgets.ChoosingtheBudgetPeriod1999200020012002ContinuousorPerpetualBudgetThisbudgetisusuallyatwelve-monthbudgetthatrollsforwardonemonthasthecurrent
7、monthiscompleted.ParticipativeBudgetSystemFlowofBudgetDataTheBudgetCommitteeAstandingcommitteeresponsibleforoverallpolicymattersrelatingtothebudgetcoordinatingthepreparationofthebudgetAmethodofbudgetinginwhichthecostofeachprogrammustbejustifiedeveryyeariscalled:operational
8、budgeting.zero-basedbudgeting.continuousbudgeting.responsibilityaccounting.Zero-BaseBudge
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