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CHAPTER NO 1 What is Budgetary Control?
The Budget Period II
The Sales Estimate
27 other sections not shown
account heading actual cost actual output additional adopted allocated amount analysis arise ascertained asset average balance sheet basis budget allowance budget period budgetary control budgeted output capital budget cash budget conditions variance connection considered control accounts control period cost centre cumulative Current Liabilities depreciation depreciation reserve desirable detail determined direct expense budget direct labour direct materials direct workers directly variable Figure fixed expense fixed overheads fluctuate functions increase indirect industry Inland Revenue involved labour budget man-power estimate maximum method National Bonus necessary normal obtained overhead departments overtime percentage physical units planned plant capacity potential demand price variance production departments production load profit and loss profit appropriation quantity ratio recorded replacement value revised sales budget sales estimate selling and distribution selling expenses service departments standard allowance standard cost standard hours suitable summary operating statement trade units volume of output volume variance wages