第三年第一学期管理会计与决策第九周:预算编制与管理系统.pptx

第三年第一学期管理会计与决策第九周:预算编制与管理系统.pptx

ManagementAccountingandDecisionsI2013/14Lecture9:Budgeting(2of2)ManagementControlSystems1

Review2LastweekweintroducedtheideaofbudgetingWelookedatsomeofthetechniquesusedinbuildingupamasterbudgetinstagesTodaywewillexaminefurtheraspectsofbudgeting

Contents3MoretheoryMorebudgetingmethodsRollingbudgetZero-basedbudgetingBehaviouralaspectsofbudgetingResponsibilityCentresFlexiblebudget/VarianceAnalysisTheproblemwithstaticbudgetsHowflexiblebudgetsworkWewilllookatapracticeexample

Rollingbudget(orcontinuousbudget)

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