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دانلود کتاب Budgeting: Fourth Edition: A Comprehensive Guide
دانلود کتاب بودجه بندی: ویرایش چهارم: راهنمای جامع
مشخصات کتاب
Budgeting: Fourth Edition: A Comprehensive Guide
ویرایش: 4
نویسندگان: Steven Bragg
سری:
ISBN (شابک) : 9781938910890, 1938910893
ناشر: AccountingTools, Inc.
سال نشر: 2017
تعداد صفحات: 0
زبان: English
فرمت فایل : EPUB (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود)
حجم فایل: 6 مگابایت
قیمت کتاب (تومان) : 34,000
کلمات کلیدی مربوط به کتاب بودجه بندی: ویرایش چهارم: راهنمای جامع: بودجه بندی، راهنمای جامع
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توجه داشته باشید کتاب بودجه بندی: ویرایش چهارم: راهنمای جامع نسخه زبان اصلی می باشد و کتاب ترجمه شده به فارسی نمی باشد. وبسایت اینترنشنال لایبرری ارائه دهنده کتاب های زبان اصلی می باشد و هیچ گونه کتاب ترجمه شده یا نوشته شده به فارسی را ارائه نمی دهد.
توضیحاتی در مورد کتاب بودجه بندی: ویرایش چهارم: راهنمای جامع
یک کسب و کار ممکن است برای تخمین وضعیت مالی آینده خود و ترتیب دادن مقادیر مناسب منابع مالی و پرسنل به یک فرآیند بودجه بندی کاملاً تعریف شده نیاز داشته باشد. بودجه بندی: یک راهنمای جامع با نشان دادن نحوه جمع آوری مجموعه کاملی از بودجه ها و همچنین پشتیبانی از رویه ها، کنترل ها و گزارش ها، وضوح فرآیند را فراهم می کند. همچنین به چندین تغییر در مفهوم اساسی بودجه بندی - بودجه انعطاف پذیر و بودجه پایه صفر می پردازد. و برای آن دسته از سازمان‌هایی که ترجیح می‌دهند بدون سخت‌گیری بودجه رسمی فعالیت کنند، این کتاب نحوه انجام این کار را مورد بحث قرار می‌دهد. به طور خلاصه، بودجه بندی مجموعه ابزار کاملی از راه حل ها را برای ایجاد یک سیستم بودجه بندی سفارشی ارائه می دهد.
توضیحاتی درمورد کتاب به خارجی
A business may need a well-defined budgeting process in order to estimate its future financial situation and arrange for appropriate amounts of financing and personnel. Budgeting: A Comprehensive Guide provides clarity to the process by showing how to assemble a complete set of budgets, as well as supporting procedures, controls, and reports. It also addresses several variations on the basic budgeting concept - the flexible budget and the zero-base budget. And for those organizations that prefer to operate without the rigidity of a formal budget, the book discusses how to do so. In short, Budgeting provides the complete toolkit of solutions for building a tailor-made budgeting system.
فهرست مطالب
Table of Contents Chapter 1 - Introduction to Budgeting The Advantages of Budgeting The Disadvantages of Budgeting Capital Budgeting Problems The Command and Control System Behavioral Impacts Bureaucratic Support Information Sharing Chapter 2 - Cost-Volume-Profit Analysis Contribution Margin Contribution Margin Income Statement Breakeven Point Margin of Safety Cost-Volume-Profit Analysis Sales Mix Chapter 3 - The System of Budgets The System of Budgets Operating Decisions Impacting the System of Budgets The Reasons for Budget Iterations The Number of Budget Scenarios Chapter 4 - The Revenue Budget Overview of the Revenue Budget The Detailed Revenue Budget Responsibility for Revenue Information Sources of Revenue Information The Impact of Pacing on the Revenue Budget The Inherent Variability of the Revenue Budget Chapter 5 - The Ending Finished Goods Inventory Budget Ending Inventory Assumptions Impact of Changes in Ending Inventory The Ending Finished Goods Inventory Budget Chapter 6 - The Production Budget The Production Budget Other Production Budget Issues Budgeting for Multiple Products Chapter 7 - The Direct Materials Budget The Direct Materials Budget (Roll up Method) The Direct Materials Budget (Historical Method) The Direct Materials Budget (80/20 Method) Anomalies in the Direct Materials Budget The Role of the Direct Materials Budget Chapter 8 - The Direct Labor Budget The Direct Labor Budget (Traditional Method) The Direct Labor Budget (Crewing Method) The Direct Labor Budget for Manufacturing Cells The Cost of Direct Labor Anomalies in the Direct Labor Budget Chapter 9 - The Manufacturing Overhead Budget The Manufacturing Overhead Budget Overhead Allocation between Periods Additional Issues Chapter 10 - The Cost of Goods Sold Budget The Cost of Goods Sold Budget Chapter 11 - The Sales and Marketing Budget Types and Timing of Sales and Marketing Expenses Structure of the Sales and Marketing Budget Sources of Sales and Marketing Expense Information Analysis of the Sales and Marketing Budget Diminishing Returns Analysis Sales and Marketing Pacing The Impact of Bottlenecks on the Sales and Marketing Budget Sales and Marketing Metrics Chapter 12 - The Research and Development Budget General Funding for Research and Development Research and Development Funding Decisions Expected Commercial Value Project Risk Project Selection Issues The Project Failure Rate Structure of the Research and Development Budget Ongoing Project Analysis Research and Development Measurements Treatment of Cancelled Projects Chapter 13 - The Administration Budget The Administration Budget Cost Variability in the Administration Budget Allocation of Administration Expenses Service-Based Costing Chapter 14 - The Capital Budget Overview of Capital Budgeting Capacity Expansion Strategy Capacity Reduction Strategy Risk Levels Additional Risk Factors for International Investments Bottleneck Analysis Net Present Value Analysis The Payback Method Capital Budget Proposal Analysis The Outsourcing Decision The Capital Budgeting Application Form The Post Installation Review The Lease versus Buy Decision Capital Budgeting with Minimal Cash Chapter 15 - The Compensation Budget The Compensation Budget The Treatment of Hourly Pay and Overtime The Benefits Budget The Headcount Budget The Link between Budgets and Bonus Compensation Chapter 16 - The Master Budget The Budgeted Income Statement Components of the Budgeted Balance Sheet Accounts Receivable Inventory Fixed Assets The Financing Budget The Budgeted Balance Sheet Accompanying Documentation Chapter 17 - Nonprofit Budgeting The Revenue Budget The Management and Administration Budget The Fundraising Budget Program and Grant Budgets Chapter 18 - Flexible Budgeting The Flexible Budget The Flexible Budget Variance Advantages of Flexible Budgeting Disadvantages of Flexible Budgeting Chapter 19 - Cost Variability Mixed Costs Labor-Based Fixed Costs Costs Based on Purchase Quantities Costs Based on Production Batch Sizing Cost Based on Step Costs Time-Based Costs Experience-Based Costs Incorporating Cost Variability into Reports Chapter 20 - The Zero-Base Budget Incremental Budgeting Overview of Zero-Base Budgeting The Zero-Base Budgeting Process Step 1 - Develop Decision Packages Step 2 - Rank Decision Packages Advantages of Zero-Base Budgeting Problems with Zero-Base Budgeting Conditional Budgeting Chapter 21 - Operating without a Budget Alternatives to the Budget Forecasting without a Budget Capital Budgeting Goal Setting without a Budget Strategy without a Budget Management Guidelines The Role of Senior Management Corporate Staff Roles Board Approvals Compensation without a Budget Controls without a Budget Behavioral Norms Profit Knowledge Information Exchange Hiring, Promotions, and Continuity Customer Ownership Service Center Pricing Accounting Reports Transfer Pricing Investor Relations Implementation of the No-Budget Environment Chapter 22 - The Rolling Forecast The Rolling Forecast Process The Rolling Forecast Format Continuous Budgeting Chapter 23 - Budgeting Procedures Procedure – Formulation of the Budget Procedure – Issue Budget Variance Reports Procedure – Subsequent Account Changes Chapter 24 - Budgeting Efficiencies Budget Model Efficiencies Spreadsheet Error Checking Verification Opportunities Simplification Opportunities Simplification over Time Budgeting Process Efficiencies Participative Budgeting Chapter 25 - Budget Reporting General Reporting Format Revenue Reporting Selling Price Variance Sales Volume Variance Overview of Cost of Goods Sold Variance Reporting The Purchase Price Variance Material Yield Variance Labor Rate Variance Labor Efficiency Variance Variable Overhead Spending Variance Variable Overhead Efficiency Variance Fixed Overhead Spending Variance Problems with Variance Analysis Which Variances to Report How to Report Variances Chapter 26 - Budgeting Controls Budget Creation Controls Budget Integration Controls Appendix - Sample Budget Glossary Index
