Budgeting, Principles and Practice |
Contents
INTRODUCTION | 3 |
PROFIT PLANNING | 14 |
ORGANIZATION FOR BUDGETING | 41 |
Copyright | |
15 other sections not shown
Common terms and phrases
Accounts Payable accounts receivable Accrued activity actual advertising allowances amount analysis assets balance sheet basic basis budget period budget report budget schedules capital employed capital expenditures cash cent changes chart of accounts classification company's control accounting cost accounting cost control cost of sales decisions depreciation detailed determined deviations direct labor direct materials discounts discussion division effect equipment estimates example factors factory burden finished product fixed costs follows foregoing funds Illustrative Company important income incurred inventory investment involved labor cost manufacturing measure ment method month monthly N.A.A. Bulletin nature normal operations over-all performance plant problem procedures product costs profit purchase Purpose of Chapter quantities quarter rate of return ratio requirements responsibility return on capital sales effort sales forecast Salesman salesmen's selling expenses standard cost taxes tion top management variable costs variances variations