会计学（第21版）课件：Budgeting.pptVIP

BudgetingAccounting,21stEditionWarrenReeveFess

Someoftheactionhasbeenautomated,soclickthemousewhenyouseethislightningboltinthelowerright-handcornerofthescreen.Youcanpointandclickanywhereonthescreen.

1. Describebudgeting,itsobjectives,anditsimpactonhumanbehavior.2. Describethebasicelementsofthebudgetprocess,thetwomajortypesofbudgeting,andtheuseofcomputersinbudgeting.3. Describethemasterbudgetforamanufacturingbusiness.4. Preparethebasicincomestatementbudgetsforamanufacturingbusiness.5. Preparebalancesheetbudgetsforamanufacturingbusiness.ObjectivesAfterstudyingthischapter,youshouldbeableto:

NatureandObjectivesofBudgetingEstimatedportionofyourtotalmonthlyincomethatshouldbebudgeted

FeedbackEstablishingspecificgoalsExecutingplanstoachievethegoalsPeriodicallycomparingactualresultstothegoalsObjectivesofBudgetingPLANNINGDIRECTINGCONTROLLINGNatureandObjectivesofBudgeting

HumanBehaviorandBudgetingSettingbudgetgoalstootightlySettingbudgetgoalstoolooselySettingconflictingbudgetgoalsNatureandObjectivesofBudgeting

NatureandObjectivesofBudgetingGoalconflictoccurswhenindividualself-interestdiffersfrombusinessobjectives.Astudent’squestion,“Willthisbeonthetest?”isevidenceofgoalconflict.

ContinuousBudgetingOne-YearBudgetFeb.2006Mar.2006Apr.2006May2006June2006July2998Aug.2006Sep.2006Oct.2006Nov.2006Dec.2006Jan.2007DeleteonFebruary28

ContinuousBudgetingOne-YearBudgetAddFebruary2007Mar.2006Apr.2006May2006June2006July2998Aug.2006Sep.2006Oct.2006Nov.2006Dec.2006Jan.2007Feb.2007

StaticBudgetsDescription: AbudgetthatdoesnotreflectpotentialchangesinvolumeoractivitylevelStrength: Itissimple—allexpensesarebudgetedasfixedcostsWeakness: ItdoesnotreflectchangesinrevenuesandexpensesthatoccurasvolumeschangeTypicalusage: Serviceorganization