Budgeting, Principles and Practice |
From inside the book
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Page 37
... decision - making . It is emphasized that planning in its initial stages involves a comparison and choice of ... decisions , though desirable , may not be consistent with the present financial position of the company . Then there ...
... decision - making . It is emphasized that planning in its initial stages involves a comparison and choice of ... decisions , though desirable , may not be consistent with the present financial position of the company . Then there ...
Page 341
... decisions of the sales management , consciously arrived at , to meet unexpected market situations . The development of unexpected resistance to sales may require a quick decision to spend more for sales effort . Or , the unex- pected ...
... decisions of the sales management , consciously arrived at , to meet unexpected market situations . The development of unexpected resistance to sales may require a quick decision to spend more for sales effort . Or , the unex- pected ...
Page 342
... decisions tend to create variances in selling costs , both in total and as a per- centage of sales . When these variances become too large , revision and review of the entire operating plan are called for . Cutback or Expansion of ...
... decisions tend to create variances in selling costs , both in total and as a per- centage of sales . When these variances become too large , revision and review of the entire operating plan are called for . Cutback or Expansion of ...
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