管理会计课件chapter7.pptVIP

Why Budget? make managers think ahead of time provide managers an opportunity to reevaluate existing and future activities aid comunications across the organization provide benchmark for performance evaluation 9-* * Did you get $230,000? Let’s look at the schedule on the next screen and compare it to your work. 9-* * You can see how similar this schedule is to the manufacturing overhead schedule. 9-* * The cash budget pulls together much of the data developed in the preceding steps. The cash budget is composed of four major sections: 1. Receipts section. 2. Disbursements section. 3. Cash exc