TAILIEUCHUNG - Lecture Management accounting: An Australian perspective: Chapter 9 - Kim Langfield-Smith

Lecture Management accounting: An Australian perspective - Chapter 9 introduce the budgeting systems. In this chapter, students will be able to understand: strategic planning and budgeting systems, purposes of budgeting, responsibility accounting, the annual budget: a planning tool,. | Chapter 9 Budgeting systems Strategic planning and budgeting systems A budget A detailed plan summarising the financial consequences of an organisation’s operating activities A financial model that summarises future operation A critical step in planning any activity continued Strategic planning and budgeting systems Strategic planning is long term planning usually undertaken by senior managers Decisions about the type of businesses and markets that the organisation operates in, and how those businesses and activities will be financed Decisions about corporate strategy Purposes of budgeting Planning To quantify a plan of action Facilitating communication and coordination Provides a formal mechanism to enable communication and coordination Allocating resources Provides a forum for evaluating alternative use of resources among competing users continued Purposes of budgeting Controlling profit and operations The budget can serve as a benchmark to allow comparison with actual .

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