管理会计案例培训教材英文版.pptVIP

Profit Planning 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 Managers should be held responsible for those items — and only those items — thatthe manager can actually controlto a significant extent. Choosing the Budget Period Choosing the Budget Period Participative Budget System The Budget Committee A standing committee responsibl