書誌事項

Handbook of budgeting

edited by H.W. Allen Sweeny, Robert Rachlin

Wiley, c1987

2nd ed

大学図書館所蔵 件 / 28

この図書・雑誌をさがす

注記

Includes bibliographies and index

内容説明・目次

内容説明

This handbook takes an up-to-date and comprehensive and authoritative look at the subject of budgeting. It brings together in one volume all facets of budget preparation, presentation and utilization for profit, as well as nonprofit, organizations. In the 30 chapters, 29 experts discuss accounting and financial concepts that are basic to the budgeting process and time-tested, as well as some of the most modern budgeting concepts and applications. Practical working examples of forms, techniques, reports and so on are included. Chapter coverage includes budgeting and the strategic planning process, cost accounting systems: integration with manufacturing budgeting, breakeven and contribution analysis as a tool in budgeting, the research and development budget, the capital expenditure evaluation methods, zero-base budgeting, bracket budgeting, data processing applications to budgeting and much more.

目次

  • Budgeting and the Managerial Process
  • Budgeting and the Strategic Planning Process
  • Budgeting and Its Relationship to the Economic Environment
  • Relationship Between Budgeting and the Annual Profit Plan
  • Organizing and Administering the Budget Process
  • Cost Behavior and the Relationship to the Budgeting Process
  • Cost Accounting Systems: Integration with Manufacturing Budgeting
  • Breakeven and Contribution Analysis as a Tool in Budgeting
  • Sales and Marketing Budget
  • The Manufacturing Budget
  • The Research and Development Budget
  • The Aministrative Expense Budget
  • The Capital Investment Budgeting Process
  • The Capital Expenditure Evaluation Methods
  • Determining the Cost of Capital
  • Cash Budgeting
  • Balance Sheet Budget
  • Applying the Budget System
  • Budgets and Performance Compensation
  • Techniques of Scheduling Budgets
  • Budgeting in a Service Company
  • Budgeting in Nonprofit Organizations
  • Zero-Base Budgeting
  • Program Budgeting: Planning, Programming, Budgeting
  • Data Processing Applications to Budgeting: An Overview
  • Microcomputer Applications in Budgeting
  • The Budget Manual
  • Budgeting for International Operations
  • Index.

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