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Budgeting Basics and Beyond [2012]

1
The What and Why of Budgeting: An Introduction
21
Strategic Planning and Budgeting: Process, Preparation, and Control
35
Administering the Budget: Reports, Analyses, and Evaluations
45
Break‐even and Contribution Margin Analysis: Profit, Cost, and Volume Changes
61
Profit Planning: Targeting and Reaching Achievable Goals
75
Master Budget: Genesis of Financial Forecasting and Profit Planning
95
Cost Behavior: Emphasis on Flexible Budgets
105
Evaluating Performance: The Use of Variance Analysis
155
Manufacturing Costs: Sales Forecasts and Realistic Budgets
167
Marketing: Budgeting for Sales, Advertising, and Distribution
185
Research and Development: Budgets for a Long‐term Plan
197
General and Administrative Costs: Budgets for Maximum Productivity
201
Capital Expenditures: Assets to Be Bought, Sold, and Discarded
225
Forecasting and Planning: Reducing Risk in Decision Making
233
Moving Averages and Smoothing Techniques: Quantitative Forecasting
243
Regression Analysis: Popular Sales Forecast System
253
Cash Budgeting and Forecasting Cash Flow: Two Pragmatic Methods
265
Financial Modeling: Tools for Budgeting and Profit Planning
277
Software Packages: Computer‐based Models and Spreadsheet Software
289
Capital Budgeting: Selecting the Optimum Long‐term Investment
321
Zero‐base Budgeting: Priority Budgeting for Best Resource Allocation
329
Managers’ Performance and Balanced Scorecard: Evaluation on the Division Level
359
Budgeting for Service: Organizations Special Features
367
Budgeting for Nonprofit Organizations: Diverse Types
387
Using Management Games for Executive Training
405
Present and Future Value Tables
411
Statistical Table
413
Glossary of Budgeting and Planning Terms
427
Index
i
Front Matter
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