ajh文档新.财务管理-预算.pptVIP

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 responsible for overall policy matters relating to the bud