成本与管理会计课件6. 09.pptVIP

Chapter Nine Learning Objective 1 The Basic Framework of Budgeting Planning and Control Planning – involves developing objectives and preparing various budgets to achieve these objectives. Control – involves the steps taken by management that attempt to ensure the objectives are attained. Advantages of Budgeting Responsibility Accounting Choosing the Budget Period Self-Imposed Budget Advantages of Self-Imposed Budgets Self-Imposed Budgets Human Factors in Budgeting The success of budgeting depends upon three important factors: Top management must be enthusiastic and committed to the budget p