The Cash Budget 现金预算.pptVIP

Chapter Nine Learning Objective 1 The Basic Framework of Budgeting预算的基本框架 Planning and Control计划和控制 Planning – involves developing objectives and preparing various budgets to achieve these objectives. 计划—包括建立目标和准备达到目标的各种预算。 Control – involves the steps taken by management that attempt to ensure the objectives are attained. 控制—包括管理方确保目标达成采取的步骤。 Advantages of Budgeting预算的优点 Responsibility Accounting责任会计 Choosing the Budget Period选择预算期间 Self-Imposed Budget Advantages of Self-Imposed Budgets Self-Imposed Budgets Human Factors in Budgeting预算中的人的因素 The success of budgeting depends upon thre