管理会计 (64)管理会计.pdf

Budget set ways Two budget set ways: Imposed budgeting( from the top down) Budgets are set by higher levels of management and then communicated to the lower levels of management to whose areas of responsibility they relate. lower-level managers are not allowed to participate in the budget-setting process. Imposed budgeting Advantages:  Strategic plans are likely to be incorporated into plan.  Enhance the co-ordination between the plans and objectives of divisions.  Decrease the time and cost. Imposed budgeting Disadvantages:  It i