THE MANAGING BUDGETS POCKETBOOK phần 2 pdf

... plan for the long-term (the Strategic Plan) as well as the short-term (the Business Plan) ● The Strategic Plan sets the ‘vision’ of where the business wants to be in 3-5 years’ time ● The Business ... planned expenditure on the materials, labour and running costs of the business Compiling Capital Budgets and Revenue Budgets is dealt with in detail in later sections o...

Ngày tải lên: 06/08/2014, 10:20

... cash budget. View each of the budgets as part of the whole. 28 26 FINANCIAL PLANNING THE CHALLENGE PROCESS You now submit (or formally present) your budget. Next comes the challenge process - ideally ... PLANNING INTER-RELATIONSHIPS The following sections of the book examine some of the key elements of financial planning: ● Revenue budgets ● Capital budgets ● Product c...

Ngày tải lên: 06/08/2014, 10:20

... they must have a role in determining the resources available to them ● Commitment to the ownership of the figures in the budget plays an important part in making them achievable during the ... achievable during the year 32 REVENUE BUDGETS GOLDEN RULES OF BUDGETING 5: The successful manager is not the one with the largest budget; he or she is the one who makes best...

Ngày tải lên: 06/08/2014, 10:20

... but are you pulling in the same direction as the rest of the team? “Just get the sales” which sales? Are they profitable? Will the business be worth winning? “What’s the point? Things never ... the largest wheel has a vital role to play in the planning process. Don’t underestimate the significance of your contribution and the damage that can be inflicted if you get it wr...

Ngày tải lên: 06/08/2014, 10:20

... discussions? 53 44 REVENUE BUDGETS SETTING BUDGETS INPUT-OUTPUT APPROACH Stage 2: How am I going to do it? ● Choose the PROCESS, ie: the way you will achieve your OUTPUT ● Challenge the existing process ● ... Quantity? REVENUE BUDGETS SETTING BUDGETS BUDGET REVISIONS ● This structured approach should prevent the demoralising effect of indiscriminate across -the- board budge...

Ngày tải lên: 06/08/2014, 10:20

... ahead to assess the expected revenue expenditure which will be incurred. Budgets provide the management tool and the basis for assessing future costs. 64 CAPITAL BUDGETS LINK TO OTHER BUDGETS LINK ... return? Is the return worth the risk? Management Are the management resources/skills available to ensure the satisfactory implications: completion of the project? 60 CAPI...

Ngày tải lên: 06/08/2014, 10:20

... for this information? The Costing System 69 PRODUCT COSTING THE PROBLEM THE SOLUTION “Can’t I leave all that to the accountant?” No! WORRYING FACT: There is no such thing as the product cost! Why ... decisions? The Costing System 68 PRODUCT COSTING UNDERSTAND THE SYSTEM THE CONFLICT How do accountants tackle this? There are two types of accounting: FINANCIAL versus MANAGEMENT...

Ngày tải lên: 06/08/2014, 10:20

... be produced by the cost centre in the year, eg: 20 ,000 Step 3 Calculate the overhead hourly rate, eg: £500,000 = 25 /hour 20 ,000 Step 4 Charge products with overhead according to the number of ... Allocation 160 30 80 27 0 Maintenance Allocation 80 30 50 160 Indirect Materials Allocation 15 20 25 60 Power Apportionment 25 5 20 50 Rent Apportionment 60 35 65 160 TOTAL 500 20...

Ngày tải lên: 06/08/2014, 10:20

... 75 Assembly 125 20 5 Product Cost 29 0 Please send me: The Managing Budgets Pocketbook The Pocketbook The Pocketbook The Pocketbook The Pocketbook Your details Name Position Company Address Telephone ... www .pocketbook. co.uk Customers in USA should contact: Stylus Publishing, LLC, 22 883 Quicksilver Drive, Sterling, VA 20 166 -20 12 Telephone: 703 661 1581 or...

Ngày tải lên: 06/08/2014, 10:20

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Ngày tải lên: 24/01/2014, 01:20