使用达到的预算组织目标(1).ppt

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1、UsingBudgetstoAchieveOrganizationalObjectivesChapter11LearningObjective1Identifytheprimaryroleofbudgetsandbudgetinginorganizations.Capacity-RelatedandFlexibleResourcesWhatareflexiblecosts?Theyarecoststhatvarywiththeactivitylevelintheorganization.Whatarecommittedcosts?Theyarecoststhatdono

2、tchangewithchangesinactivitylevel.Thebudgetaryprocessdeterminesthelevelofmostcommittedcosts.PlanningandControlandtheRoleofBudgetsWhatisabudget?Itisaquantitativeexpressionofthemoneyinflowsandoutflowsthatrevealswhetherafinancialplanwillmeetorganizationalobjectives.Whatisbudgeting?Itisthepr

3、ocessofpreparingbudgets.PlanningandControlandtheRoleofBudgetsBudgetsareacentralpartofthedesignandoperationofmanagementaccountingsystems.Budgetsalsoprovideawaytocommunicatetheorganization’sshort-termgoalstoitsmembers.Budgetingservestocoordinatetheorganization’sactivities.PlanningandContro

4、landtheRoleofBudgetsBudgetingisatoolthatforcescoordinationoftheorganization’sactivitiesandhelpsidentifycoordinationproblems.Budgetsarepreparedforspecifictimeperiods.Differencesbetweenactualresultsandthebudgetplanarecalledvariances.PlanningandControlandtheRoleofBudgetsIdentifyOrganization

5、ObjectivesandShort-TermGoalsDevelopLong-TermStrategyandShort-TermPlansDevelopMasterBudgetMeasureandAssessPerformanceReevaluateObjectives,Goals,Strategy,andPlansPlanningControlPlanningandControlandtheRoleofBudgetsBudgetinginvolvesforecastingthedemandforthreetypesofresources.Flexibleresour

6、cesthatgiverisetovariablecostsIntermediate-termcapacityresourcesthatgiverisetocapacity-relatedcostsLong-termcapacityresourcesthatgiverisetocapacity-relatedcostsLearningObjective2Demonstratetheimportanceofeachelementofthebudgetingprocess.BudgetingThebudgetingprocessdescribesthebroadactivi

7、tiesperformedduringthebudgetperiod.Plannerscanselectanybudgetperiod,butusuallychooseoneyear.ElementsofBudgeting1.OrganizationGoals3.CapitalSpendingPlan2.SalesPlan5.ProductionPlan8.LaborHiringandTrainingPlan10.ExpectedFinancialResults4.InventoryPolicy6.ProductiveCapacity7.