财务预算管理-精品课件 .pptxVIP

Work of Management;Planning and Control;It uncovers potential bottlenecks before they occur. It coordinates the activities of the entire organization by integrating the plans and objectives of the various parts. It ensures that accounting records comply with generally accepted accounting principles. It provides benchmarks for evaluating subsequent performance. ;Advantages of Budgeting;Responsibility Accounting;Fairmont Inc. uses an accounting system that charges costs to the manager who has been delegated the authority to make decisions concerning the costs. For example, if the sales manager