Principles of Managerial Accounting · 免费预览
管理者如何使用预算以及为何使用预算
预算是一份定量计划，用于协调组织的各项活动、传达优先事项，并为控制设定基准；它通过参与式的流程制定，贯穿从销售预测到总预算的各个环节。
1. What a budget is
What a budget is
2. Why organizations budget
Why organizations budget
3. The master budget architecture
The master budget architecture
4. Participative budgeting
Participative budgeting
5. Budget definition
What is a budget? Use the figures from the worked example in this lesson and state the result in the requested units.
6. Coordination purpose
How does budgeting coordinate an organization?
7. Budget sequence start
Which element begins the master budget sequence?
8. Participative risk
What is the principal risk of participative budgeting?
9. Master budget components
The master budget divides into operating budgets and ____ budgets. One word.
10. Slack name
Padding budget targets to make performance easier is called budgetary ____. One word.