Budgeting procedures for housing managers: instructor's guide
United States. Department of Housing and Urban Development. Office of Policy Development and Research
Department of Housing and Urban Development, Office of Policy Development and Research, 1980 - Government publications - 20 pages
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actual Adjustment annual budget request ANSWERS anticipated practice outcomes Appliance applied AREA aspects attempt Average Units Occupied Balance budget projections Building Business capital expenditure budget cash budget Cash Flow cite three column compared Completion Completion of skill comprehensive budget system Conditioning consider contains Content costs Current Assets Current Liabilities current ratio curriculum DATE Department of Housing development's ENABLE MANAGERS Ending equal evaluations Expense Ratio field figures four goal Housing and Urban housing development housing management IMPLEMENT important improved increase Indicates Instructor's Guide Insurance knowledge lack learning objectives Loss major material ment methodology Miscellaneous month monthly Office operating budget ORGANIZATION Painting Participants will cite performance period plans Policy post-test prepared presented problems profitability provides reflect Rent Repair Replacement Responsibility budget REVIEW shown shows SKILL-TEST standard statement suggestions Total Expenses Total Income types University Urban Development Utilities Vacancy Rate workbook workshop
Page 3 - The responsibility budget sets forth plans in terms of the persons responsible for carrying them out. It is therefore primarily a control device, since it is a statement of expected or standard performance against which actual performance can later be compared. In the factory, for example, there may be a responsibility budget for each department, showing the costs that are controllable by the foreman of the department. There may also be a budget showing costs for each product, including both direct...
Page 3 - Operating Budget An operating budget usually consists of two parts, a program budget and a responsibility budget. These represent two ways of depicting the overall operating plan for the business, two different methods of slicing the pie; therefore, both arrive at the same figure for projected net income and return on investment. The program budget describes the major "programs" the company plans to undertake.