成本会计：经管的着重点十版书后习题答案六.docVIP

PAGE / NUMPAGES 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, considering feedback and changed conditions.