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1、Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,WorkofManagement,Planning,Controlling,DirectingandMotivating,Remember!,PlanningandControl,Planning,-involvesdevelopingobjectivesandpreparingvariousbudgetstoachievetheseobjectives.,Cont
2、rol,-involvesthestepstakenbymanagementthatattempttoensuretheobjectivesareattained.,Ituncoverspotentialbottlenecksbeforetheyoccur.,Itcoordinatestheactivitiesoftheentireorganizationbyintegratingtheplansandobjectivesofthevariousparts.,It ensures thataccounting records comply with generallyaccepted acco
3、untingprinciples.,It providesbenchmarks for evaluating subsequentperformance.,Which ofthefollowing is not abenefitof budgeting?,Advantages of Budgeting,Advantages,Communicating,plans,Thinkaboutand,plan forthefuture,Meansofallocating,resources,Uncover potential,bottlenecks,Coordinate,activities,Defin
4、egoal,andobjectives,ResponsibilityAccounting,Managersshouldbeheldresponsibleforthoseitems,andonlythoseitems,thatthe managercan actually controltoasignificantextent.,FairmontInc.usesanaccountingsystemthatcharges costs to themanager whohasbeendelegatedthe authoritytomake decisionsconcerning thecosts.F
5、or example,if thesalesmanager acceptsarush order thatwillresultinhigher thannormal manufacturingcosts,these additionalcostsare chargedtothe sales managerbecausetheauthority to acceptordecline therush order wasgiventothesalesmanager.Thistype of accountingsystem is known as:,A)responsibility accountin
6、g.,B)contributionaccounting.,C)absorption accounting.,D)operationalbudgeting.,Choosing the BudgetPeriod,OperatingBudget,1999,2000,2001,2002,The annualoperatingbudget,may be dividedintoquarterly,or monthlybudgets.,Choosing the BudgetPeriod,1999,2000,2001,2002,Continuousor,PerpetualBudget,Thisbudget i
7、susually atwelve-month,budget that rolls forwardonemonth,as the currentmonthis completed.,Participative BudgetSystem,Flowof BudgetData,The BudgetCommittee,A standingcommitteeresponsible for,overall policymatters relating tothe budget,coordinating the preparation of thebudget,A method of budgeting in
8、whichthecostof each programmustbe justified everyyearis called:,operational budgeting.,zero-basedbudgeting.,continuousbudgeting.,responsibilityaccounting.,Zero-BaseBudgeting,Managers are required tojustify all budgetedexpenditures,not just changes inthe budgetfromtheprevious year.The baseline iszero
9、rather than last yearsbudget.,Letus practiceon the basics ofbudgeting!,Parlee Companyssales are 30%in cash and 70%on credit.Sixtypercentof the credit salesarecollected inthemonth of sale,25%in the monthfollowing sale,and12%inthesecond monthfollowing sale.Theremainder are uncollectible.The followinga
10、rebudgetedsales data:Totalsales:January$60,000,February$70,000,March$50,000,April$30,000,Total cash receiptsinAprilwould bebudgeted tobe:,A)$38,900.,B)$47,900.,C)$27,230.,D)$36,230.,ModestoCompanyproducesandsells Product AlphaB.To guardagainststockouts,the company requiresthat20%ofthenextmonthssales
11、 be onhand attheendofeachmonth.Budgetedsales of Product AlphaBover the next fourmonths are:,Budgetedsales in units,JuneJulyAugustSeptember,30,00040,00060,00050,000,BudgetedproductionforAugustwould be:,A),62,000 units.,B),70,000 units.,C),58,000 units.,D),50,000 units.,Friden Company has budgetedsale
12、s and productionover the next quarter as follows:,AprilMayJune,Sales inunits100,000120,000?,Production in units104,000128,000156,000,Thecompanyhas20,000 unitsofproducton handat April1.A minimum of20%ofthenextmonthssales needsinunits must be onhand attheendofeachmonth.Julysales are expectedto be 140,
13、000 units.,Budgetedsales forJunewould be(inunits):,A),188,000.,B),160,000.,C),128,000.,D),184,000,Marple Companysbudgeted productioninunits and budgeted raw materialspurchases overthenextthree months are givenbelow:,JanuaryFebruaryMarch,Budgetedproduction(inunits)60,000?100,000,Budgetedrawmaterials,
14、purchases(in kilograms)129,000165,000188,000,Twokilograms ofrawmaterials are requiredto produce one unitof product.Thecompanywants raw materialson handat the end of each monthequal to 30%ofthefollowing months production needs.Thecompanyisexpectedtohave36,000kilograms ofrawmaterials on hand on Januar
15、y 1.,BudgetedproductionforFebruaryshouldbe:,A),105,000units.,B),82,500units.,C),150,000units.,D),75,000units.,Now,themotivationalsideofbudgeting!,Budgetscanbedefinedas:,“,aquantitativemodel,orsummaryoftheexpectedconsequencesoftheorganization,sshort-termoperatingactivities.,”,”,Management Accounting,
16、Atkinson,Banker,Kaplan&Young,What is thisdefinitionimplying?,Thedefinitionsuggests:,Availabilityofquantitative data,Predictabilityofshort-term outcomes,Clear-cutorganizationalstructures.,Thereisonemajorlogicalproblem,whichis?,Iftheaboveare true,whatdoyou needthe budgetfor?,Thebudgetary processisrather aprocess,Toquantify,“,“qualitative,”,”judgment,Toforecasttheimpactsofsome uncertainevents,Tosimplifythecomplexorganizationalstructures.,AsZimmermanindicated(p.244),thebudgetprocess,isa communicatio
管理工作要素
