财务管理中预算分析.pptVIP

Work of Management Planning Controlling Directing and Motivating 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. It uncovers potential bottlenecks before they occur. It coordinates the activities of the entire organization by integrating the plans and objectives of the various parts. It ensures that accounting records comply with generally accepted accounting principles. It provides benchmarks for evaluating subs