预算基础及其它（BUDGETING BASICS AND BEYOND, SECOND EDITION）
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作者： Jae K. Shim 著
出 版 社： 吉林长白山
出版时间： 2005-12-1字数：版次： 1页数： 401印刷时间： 2005/12/01开本：印次：纸张： 胶版纸I S B N ： 9780471725022包装： 平装内容简介
Budgeting Basics and Beyond, Second Edition provides managers with a hassle-free resource that’s guaranteed to make the budgeting process easier, less stressful, and more effective. This updated edition features new information on service and nonprofit applications, types of financial models, Web-based budgeting and planning solutions, and much more. From preparing and presenting budgets to monitoring results against budget figures and handling any budget problem that comes up, this Second Edition is a go-to reference for every budgeting issue. Packed with case studies, illustrations, exhibits, forms, checklists, graphs, samples, and worked-out solutions to a wide variety of budgeting, planning, and control problems, this Second Edition is both a handy desk reference and problem-solver for today’s financial and nonfinancial managers in public practice and private industry.
作者简介
JAE K. SHIM, PhD, is one of the most prolific accounting and finance experts in the world. A professor of accounting and finance at California State University–Long Beach, and CEO of Delta Consulting Company (a financial consulting and training firm), he has authored and coauthored more than fifty professional and college accounting books. He has been a consultant to commercial and nonprofit organizations for more than thirty years.
目录
About the Authors
Preface
1 The What and Why of Budgeting: An Introduction
2 Strategic Planning and Budgeting: Process, Preparation and Control
3 Administering the Budget: Reports, Analyses, and Evaluations
4 Break-Even and Contribution Margin Analysis: Profit, Cost, and Volume Changes
5 Profit Planning: Targeting and Reaching Achievable Goals
6 Master Budget: Genesis of Forecasting and Profit Planning
7 Cost Behavior: Emphasis on Flexible Budgets
8 Evaluating Performance: The Use of Variance Analysis
9 Manufacturing Costs: Sales Forecasts and Realistic Budgets
10 Marketing: Budgeting for Sales, Advertising, and Distribution
11 Research and Development: Budgets for a Long-term Plan
12 General and Administrative Costs: Budgets for Maximum Productivity
13 Capital Expenditures: Assets to be Bought, Sold, and Discarded
14 Forecasting and Planning: Reducing Risk in Decision Making
15 Moving Averages and Smoothing Techniques: Quantitative Forecasting
16 Regression Analysis: Popular Sales Forecast System
17 Cash Budgeting and Forecasting Cash Flow: Two Pragmatic Methods
18 Financial Modeling: Tools for Budgeting and Profit Planning
19 Software Packages: Computer-based Models and Spreadsheet Software
20 Capital Budgeting: Selecting the Optimum Long-term Investment
21 Zero-base Budgeting: Priority Budgeting for Best Resource Allocation
22 Managers’ Performance: Evaluation on the Division Level
23 Budgeting for Service Organizations: Special Features
Appendix I: Present and Future Value Tables
Appendix II: Statistical Table
Appendix III: Top Providers of Budgeting and Planning Systems
Glossary of Budgeting Terms
Index
