Principles of Managerial Accounting · 免费预览
编制经营预算
经营预算以销售预算为起点，依次衔接生产、材料采购、直接人工、制造费用以及销售与管理预算，每一环节都以一致的单位数据和金额数据为下一环节提供依据。
1. The chain begins with sales
The chain begins with sales
2. Materials, labor, and overhead budgets
Materials, labor, and overhead budgets
3. Selling and administrative and the cost build
Selling and administrative and the cost build
4. Why the chain enforces realism
Why the chain enforces realism
5. Production budget formula
Budgeted sales are 10,000 units, desired ending inventory is 2,000 units, and beginning inventory is 1,500 units. Compute required production.
6. Materials purchases logic
Production needs 31,500 pounds of materials. Desired ending materials inventory is 5,000 pounds and beginning inventory is 4,000 pounds. Compute required purchases in pounds.
7. Direct labor budget inputs
The labor budget multiplies budgeted production by which factors?
8. Overhead budget split
Why does the overhead budget separate variable and fixed components?
9. Production budget name
The budget converting sales demand into required output is the ____ budget. One word.
10. Labor hours total
Production is 10,500 units at 0.5 labor-hours each. Compute budgeted labor-hours. Number only.