TAILIEUCHUNG - Lecture Accounting for Governmental & Nonprofit Entities (16/e): Chapter 12 - Jacqueline L. Reck, Suzanne L. Lowensohn

Chapter 12 - Budgeting and performance measurement. After studying Chapter 12, you should be able to: Explain the objectives of budgeting; explain the differences among various budgeting approaches; describe the budgeting process for a state or local government, including the procedures involved in preparing specific types of budgets;. | Accounting for Governmental & Nonprofit Entities JACQUELINE L. RECK SUZANNE L. LOWENSOHN 17/e Copyright © 2016 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 1 Budgeting and Performance Measurement C H A P T E R 12 2 Learning Objectives 12-1 Explain the objectives of budgeting in the public sector. 12-2 Explain the differences among various budgeting approaches. 12-3 Describe the budgeting process for a state or local government, including the procedures involved in preparing specific types of budgets. 3 1 Learning Objectives 12-4 Describe methods of integrating planning, budgeting, performance measurement, and performance reporting. 12-5 Describe managerial tools used to improve performance. 12-6 Describe the budget and cost issues in grant accounting. 4 1 Budgeting in Governments Budgeting in government is not just a prudent management practice, it’s the law! Budgeting in Government Budgeting in

• Kế toán - Kiểm toán
• Performance budgeting
• Budgeting governmental
• Accounting for Governmental
• Nonprofit entities
• Accounting for Nonprofit Entities
• Governmental organizations
• Lecture Budgeting
• Budgeting fundamentals
• Revenue budgets
• Business strategy
• Performance reports
• Responsibility accounting
• Performance measurement
• Budgeting approaches
• Principles of accounting
• Financial performance measurement
• Analysis for decision making
• Standard costing
• The budgeting process
• Performance management
• Managerial accounting
• Master budgeting
• Flexible budgets
• Performance analysis
• Differential analysis
• Capital budgeting decisions
• International Conference on Emerging Challenges
• Organizational culture characteristics
• Performance based budgeting
• Public sector
• Public sector scorecard
• Management accounting
• Capital budgeting applications
• Preparing a budget
• Control through budgeting
• Standard costs
• Performance evaluation
• Divisional performance
• Effect of budgeting participation
• Performance of government officials
• Government official’s performance
• Performance of the regional government
• SPSS 21 tools
• Financial statement analysis
• Decentralized organizations
• Study text 2016
• Specialist cost
• Managemet accounting techniques
• Decision making techniques
• Budgeting and cotrol
• Budgeting process
• Cost management
• Cost systems
• Operational performance measurement
• Strategic performance measurement
• Master budget
• Feedback reporting
• Budget Processes
• Human Behavior
• Continuous Budgets
• Enterprise Performance Evaluation
• Variance Analysis
• Encumbrances
• Managerial accounting for managers
• Profit planning
• Financial position
• Capital budgeting
• Transfer pricing
• Decentralized performance evaluation
• Budgetary control
• Budgetary planning
• Financial accounting
• Cost concepts
• Cost allocation
• Cost behavior analysis
• Operating performance measures
• Segment reporting
• The balanced scorecard
• Relevant costs for decision making
• The changing business environment
• Capital investment analysis
• Lecture Managerial accounting
• Process costing
• Standard costing systems
• Performance standards
• Relevant costing
• Managerial decisions
• Investment analysis
• Analyzing cash flows
• Lecture Cost management