成本会计：管理的着重点十版书后习题答案六.docVIP

个人收集整理 勿做商业用途 个人收集整理 勿做商业用途 PAGE / NUMPAGES 个人收集整理 勿做商业用途 MASTER BUDGET AND RESPONSIBILITY ACCOUNTING 6-1 The budgeting cycle includes the following elements:文档收集自网络，仅用于个人学习 a. Planning the performance of the organization as a whole as well as its subunits. The entire management team agrees as to what is expected.文档收集自网络，仅用于个人学习 b. Providing a frame of reference, a set of specific expectations against which the actual results can be compared.文档收集自网络，仅用于个人学习 c. Investigating variations from the plans. If necessary, corrective action follows investigation.文档收集自网络，仅用于个人学习 d. Planning again, co