亨格瑞成本与管理会计（第17版）教师手册 第6章 总预算和责任会计.docx

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MasterBudgetand

ResponsibilityAccounting

TransitionNotes

Muchofthischapterhasbeenrewrittentoreflectthefive-stepdecisionmodelandincorporateactivity-basedbudgeting.Thedecisionmodelisappliedtotheprocessofdevelopingthebudgetgivengoalsandobjectivesforthecomingyear.Theillustrativebudgetpreparationproblemisupdatedandincludestwocostdriversfortheallocationofoverhead,takinganABCapproachtobudgeting.Theassignmentofoverheadtothecostpoolsandthentothefinalcostobjectisillustrated.Theadvantagesofbudgetingareexpandedtoincludefacilitatelearningasanadvantageratherthanjustperformanceevaluation.Thisreflectstherenewedmanagerialfocusofthisedition.Thereareanumberofneworrevisedproblemsintheend-of-chaptermaterial.

EXERCISESANDPROBLEMS

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I. LEARNINGOBJECTIVES

Describethemasterbudgetandexplainitsbenefits.

Describetheadvantagesofbudgets.

Preparetheoperatingbudgetanditssupportingschedules.

Usecomputer-basedfinancialplanningmodelsforsensitivityanalysis.

Describeresponsibilitycentersandresponsibilityaccounting.

Recognizethehumanaspectsofbudgeting.

Appreciatethespecialchallengesofbudgetinginmultinationalcompanies.

CHAPTERSYNOPSIS

Thischapterintroducesthetopicofbudgets.Budgetsareaprimaryfinancialplanningtoolusedbybusinessesandotherorganizations.Thechapterexplainshowbusinessesuseandpreparebudgetsaspartofthemanagementprocess.Theconceptofresponsibilitycentersandresponsibilityaccountingisalsod