TAILIEUCHUNG - Barfield Raiborn Kinney Cost Accounting_13

Bắt đầu từ các khoản giải ngân tiền mặt biên lai thu tiền mặt Kết thúc tiền mặt. Thảo luận về những ưu điểm của mô hình được trình bày tại Phụ lục 13-16 khi so sánh với một ngân sách tiền mặt đơn giản hóa. 61. Tìm các trang web cho Hội Chữ thập đỏ quốc tế. Xem xét sự đa dạng của các hoạt động mà tổ chức này hiện đang tham gia. Điều gì sẽ là thách thức lớn nhất trong ngân sách cho tổ chức như vậy. | Chapter 13 The Master Budget 599 59. Planning versus control Your colleague who loves riddles has asked you the following question Is planning an extension of control or is control an extension of planning Prepare a reply. 60. Many companies prepare a simplified cash budget as follows Beginning cash Cash receipts Cash disbursements Ending cash. Discuss the advantages of the model presented in Exhibit 13-16 when compared with such a simplified cash budget. 61. Find the Web page for the International Red Cross. Review the variety of activities in which this organization is currently involved. What would be the greatest challenges in budgeting for such an organization What actions has -D-- the organization taken to deal with its budgeting challenges 62. To evaluate different planning techniques used to develop strategic plans The Futures Group recently interviewed senior corporate executives at more than 100 . companies. According to 43 of the respondents competitor actions are the top external factor impacting their business. source Stephen H. Miller and Samuel Bentley Competitive Intelligence Increases Strategic Planning Comfort Level Competitive Intelligence Magazine January-March 1999 p. 5. Discuss why you believe so many senior executives have indicated that competitor actions are the top external factor impacting their business. CHAPTER Capital Budgeting 4 LEARNING OBJECTIVES After completing this chapter you should be able to answer the following questions 0 Why do most capital budgeting methods focus on cash flows s What is measured by the payback period s How are the net present value and profitability index of a project measured s How is the internal rate of return on a project computed What does it measure 0 How do taxation and depreciation methods affect cash flows 6 What are the underlying assumptions and limitations of each capital project evaluation method How do managers rank investment projects H How is risk considered in capital budgeting analysis