Total business budgeting: a step-by-step guide with forms
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York, NY
Wiley
1999
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 321 S. graph. Darst. |
| ISBN: | 0471351032 |
Internformat
MARC
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| 100 | 1 | |a Rachlin, Robert |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Total business budgeting |b a step-by-step guide with forms |c Robert Rachlin |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a New York, NY |b Wiley |c 1999 | |
| 300 | |a XIV, 321 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a proračuni - budžetiranje - podjetja - finančno planiranje | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009302889&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
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Datensatz im Suchindex
| _version_ | 1804128424656109568 |
|---|---|
| adam_text | Contents
Preface xiii
Chapter 1 Budgeting and the Management Process 1
Internal Factors 1
Functions of Budgeting 3
Why Budgets Fail 4
Relationship of Budgeting to the Planning Cycle 6
Use of Sensitivity Analysis in Preparing Budgets 6
Chapter 2 Analyzing Outside Influences 9
Preparation of Key Overall Issues Worksheet 10
Assessing the Economic Inputs 10
Using Product Life Cycles in Budgeting 14
Chapter 3 Developing Performance Targets 18
Preparing Budgeting Goals 18
Establishing Profit Goals for Segments or Total Company 21
Establishing Performance Standards through Ratios 26
Chapter 4 Budgeting Shareholder Value 29
Shareholder Value Defined 29
vii
viii Contents
Methods of Evaluating Shareholder Value 30
Failure to Meet Cost of Capital Goals 34
Economic Value Added (EVA) Defined 35
Chapter 5 Budgeting Return on Investment 37
Why is Return on Investment Important? 38
Why Use Return on Investment? 38
Understanding the Definition 39
Major Uses and Applications 40
Cautions in Using the ROI Concept 41
Allocating Components 41
Elements of Return on Investment 42
Relationship between the Profitability Rate and Turnover Rate 44
Organization Chart—Return on Capital Employed 45
Industry Comparisons 45
Detailing ROI Components 48
Chapter 6 Developing Budget Segments 52
Accountability/Responsibility Centers 52
Rule of Three 54
Pareto s Law 55
Developing Specific Key Goals 55
Developing Performance Indicators 55
Chapter 7 Organizing and Administering the Budgeting Process 58
Budgeting System Checklist 59
Budget Planning Meetings 62
Budget Review Meetings 62
Role of the Budget Committee 62
Role of the Budget Officer 63
Executive Memo 64
Developing the Budget Manual 66
Approaches to Developing a Budgeting System 66
Developing the Budget Manual 68
Chapter 8 Budgeted Costs 70
Types of Costs 70
Costing Systems 77
Flexible Budgeting 77
Contents ix
Chapter 9 Using Breakeven Analysis to Make Budget Decisions 19
Defining Types of Costs 80
Breakeven Calculations 81
Margin of Safety 85
Breakeven Charts 85
How Changes Affect the Breakeven Point 86
Using Breakeven Data as a Decision Making Tool 91
Chapter 10 Budgeting Shared Resources or Common Costs 92
Allocating by Ratio of Revenue or Sales 92
Allocating by Assets Employed 93
Allocating by Segments of a Company 94
Methods of Allocating Costs 95
Managerial Concerns in Allocation 96
Chapter 11 Pricing 97
Pricing Strategies 97
Pricing Techniques 98
Chapter 12 Developing the Sales Budget 104
Sales and Marketing Objectives 104
Discretionary Expenditures 106
Problems and Solutions in Measuring Results 107
Methods of Projecting Sales 108
Length of the Sales Budgeting Period 112
Establishing Sales Budget Standards 112
Types of Sales Budget Classifications 113
Schedule Identification System 114
Preparing Unit Sales/Revenue Budgets 119
Analyzing Sales Results 120
Chapter 13 Preparing Production Budgets 123
Unit Production Budget (Schedule B1) 123
Direct Labor Budget (Schedule B2) 126
Direct Materials Budget (Schedule B3) 128
Manufacturing Departmental Expense Budget (Schedule B4) 128
Product Budget (Schedule B5) 132
Standards 132
x Contents
Chapter 14 Preparing the Distribution Cost Budget 134
Types of Distribution Cost Budgets 136
Steps in Preparing the Distribution Cost Budget (Schedule C4) 136
Instructions for Preparing the Distribution Cost Budget
(Schedule C4) 136
Chapter 15 Preparing the Administrative Budget 137
Types of Functions 137
Factors that Influence the Administrative Budget 138
Establishing Standards 138
Instructions for Preparing the Administrative Budget
(Schedule Cl) 138
Chapter 16 Preparing the Advertising and Promotion Budget 141
Advertising Objectives 142
Steps in Preparing the Advertising and Promotion Budget 142
Instructions for Preparing the Advertising and Promotion
Budget (Schedule C2) 143
Chapter 17 Preparing the Research and Development Budget 145
Establishing Guidelines 146
Developing Standards of Performance 146
Instructions for Preparing the Research and Development
Budget (Schedule C5) 146
Chapter 18 Preparing the Other Income and Expense Budget 149
Instructions for Preparing the Other Income and Expense
Budget (Schedule C3) 151
Chapter 19 Preparing the Estimated Statement of Earnings 152
Chapter 20 Preparing the Cash Budget 154
Reasons for Cash Budgeting 154
Decisions That Affect Cash Balances 156
Estimated Cash Balances 156
Cash Receipts and Disbursements Budget 158
Preparing the Cash Budget (Schedule E3) 159
Chapter 21 Preparing the Accounts Receivable Budget 163
Managing Accounts Receivable 163
Instructions for Preparing the Accounts Receivable Budget
(Schedule Fl) 164
Contents xi
Chapter 22 Preparing the Inventory Budget 166
Level of Sales 166
Length of the Production Process 167
Availability of Raw Materials 168
Durability of Finished Goods 168
Distribution Methods 168
Methods of Evaluating Inventories 168
Methods of Managing Inventory 170
Instructions for Preparing the Inventory Budget
(Schedule F2) 171
Chapter 23 Preparing the Other Current Assets Budget 174
Instructions for Preparing the Other Current Assets Budget
(Schedule F3) 174
Chapter 24 Preparing the Capital Investments Budget 176
Understanding Capital Investments 176
Using the Capital Expenditures Budget 181
Contents of the Capital Expenditures Budget 182
Instructions for Preparing the Capital Expenditures Budget 184
Chapter 25 Techniques of Evaluating Capital Investments 200
Prerequisites of an Acceptable Method of Calculation 200
Calculation of Cash Flow 201
Payback Method 202
Accounting Methods 207
Discounted Cash Flow 208
Approaches to Adjusting for Risk 214
Chapter 26 Developing the Loan Budget 216
Instructions for Preparing the Loan Budget (Schedule F5) 216
Chapter 27 Developing the Accounts Payable Budget 218
Instructions for Preparing the Accounts Payable Budget
(Schedule F6) 218
Chapter 28 Developing the Other Liabilities Budget 220
Instructions for Preparing the Other Liabilities Budget
(Schedule F7) 221
Chapter 29 Developing the Equity Budget 223
Equity Budget Accounts 223
xii Contents
Equity Budget as Summary 225
Instructions for Completing the Equity Budget (Schedule F8) 225
Chapter 30 Developing the Balance Sheet Budget 227
Chapter 31 Preparing the Statement of Cash Flows 230
Statement of Cash Hows—FASB No. 95 230
Activities That Affect Cash Flows 231
Preparing the Statement of Cash Flows 233
Chapter 32 Leasing 239
Advantages of Leasing 239
Types of Leasing Arrangements 240
Lease versus Cash Purchase 240
Applying Discounted Cash Flow Techniques 242
Chapter 33 Monitoring and Controlling Budget Variances 246
Major Types of Budget Performance Reports 247
Measuring Variances in Revenue/Gross Margin Budgets 252
Measuring Variances in Expense Budgets 255
Sources of Information on Unfavorable Variances 257
How to Cope with Unfavorable Variances 258
Dealing with Budget Revisions 258
Typical Monthly Management Report 259
Chapter 34 Behavioral Implications of Budgeting 260
Appendix Worksheets and Schedules 263
Index 313
|
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| discipline | Wirtschaftswissenschaften |
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| id | DE-604.BV013616065 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:49:02Z |
| institution | BVB |
| isbn | 0471351032 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009302889 |
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| physical | XIV, 321 S. graph. Darst. |
| publishDate | 1999 |
| publishDateSearch | 1999 |
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| publisher | Wiley |
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| spelling | Rachlin, Robert Verfasser aut Total business budgeting a step-by-step guide with forms Robert Rachlin 2. ed. New York, NY Wiley 1999 XIV, 321 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier proračuni - budžetiranje - podjetja - finančno planiranje HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009302889&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Rachlin, Robert Total business budgeting a step-by-step guide with forms proračuni - budžetiranje - podjetja - finančno planiranje |
| title | Total business budgeting a step-by-step guide with forms |
| title_auth | Total business budgeting a step-by-step guide with forms |
| title_exact_search | Total business budgeting a step-by-step guide with forms |
| title_full | Total business budgeting a step-by-step guide with forms Robert Rachlin |
| title_fullStr | Total business budgeting a step-by-step guide with forms Robert Rachlin |
| title_full_unstemmed | Total business budgeting a step-by-step guide with forms Robert Rachlin |
| title_short | Total business budgeting |
| title_sort | total business budgeting a step by step guide with forms |
| title_sub | a step-by-step guide with forms |
| topic | proračuni - budžetiranje - podjetja - finančno planiranje |
| topic_facet | proračuni - budžetiranje - podjetja - finančno planiranje |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009302889&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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