TAILIEUCHUNG - Lecture Management accounting (5/e): Chapter 9 - Kim Langfield-Smith

Chapter 9 - Budgeting systems . This chapter presents the following content: Strategic planning and budgeting systems, purposes of budgeting, responsibility accounting, the annual budget: a planning tool, strategic planning and budgeting assumptions, the operating budgets, the financial budgets, budgets in not-for-profit organisations and government agencies, budget administration, behavioural consequences of budgeting, zero-based budgeting and program budgeting. | Chapter 9 Budgeting systems 9- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Outline Strategic planning and budgeting systems Purposes of budgeting Responsibility accounting The annual budget: a planning tool Strategic planning and budgeting assumptions The operating budgets The financial budgets Budgets in not-for-profit organisations and government agencies Budget administration Behavioural consequences of budgeting Zero-based budgeting and program budgeting 9- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Strategic planning and budgeting systems A budget A detailed plan summarising the financial consequences of an organisation’s operating activities for a specific future time period A core component of an organisation’s planning and control system A critical way of providing

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