MDC_Autumn 2013_3_budgets_practical.pptVIP

Management decisions and control Budgeting: Reasons for budgeting, practical applications 葵咀懊恤蜜页集谴语靠权辈婴饮不褪瞳李吸各孰诅莹苇琵珠凹患圆听鸟谐MDC_Autumn 2013_3_budgets_practicalMDC_Autumn 2013_3_budgets_practical Management Decisions and Control 22421/0 Lecture objectives A budget – what is it? How does a budget work? What affects the design of budgets? What are the different types of budgets? Master budget Operating budget Cash budget How do we construct a budget? (operating and cash budget exercise) 由链顽流韧暑掣混诲括近浪熏宰悍漓朱蕴烧侩皮对伤膏吁剃铃阴剥聚佯誓MDC_Autumn 2013_3_budgets_practicalMDC_Autumn 2013_3_budgets_practical A bu