使用达到的预算组织目标(1)

11-12001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungUsingBudgetstoAchieveOrganizationalObjectivesChapter1111-22001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungLearningObjective1Identifytheprimaryroleofbudgetsandbudgetinginorganizations.11-32001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungCapacity-RelatedandFlexibleResourcesWhatareflexiblecosts?Theyarecoststhatvarywiththeactivitylevelintheorganization.Whatarecommittedcosts?Theyarecoststhatdonotchangewithchangesinactivitylevel.Thebudgetaryprocessdeterminesthelevelofmostcommittedcosts.11-42001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungPlanningandControlandtheRoleofBudgetsWhatisabudget?Itisaquantitativeexpressionofthemoneyinflowsandoutflowsthatrevealswhetherafinancialplanwillmeetorganizationalobjectives.Whatisbudgeting?Itistheprocessofpreparingbudgets.11-52001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungPlanningandControlandtheRoleofBudgetsBudgetsareacentralpartofthedesignandoperationofmanagementaccountingsystems.Budgetsalsoprovideawaytocommunicatetheorganization’sshort-termgoalstoitsmembers.Budgetingservestocoordinatetheorganization’sactivities.11-62001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungPlanningandControlandtheRoleofBudgetsBudgetingisatoolthatforcescoordinationoftheorganization’sactivitiesandhelpsidentifycoordinationproblems.Budgetsarepreparedforspecifictimeperiods.Differencesbetweenactualresultsandthebudgetplanarecalledvariances.11-72001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungPlanningandControlandtheRoleofBudgetsIdentifyOrganizationObjectivesandShort-TermGoalsDevelopLong-TermStrategyandShort-TermPlansDevelopMasterBudgetMeasureandAssessPerformanceReevaluateObjectives,Goals,Strategy,andPlansPlanningControl11-82001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungPlanningandControlandtheRoleofBudgetsBudgetinginvolvesforecastingthedemandforthreetypesofresources.1Flexibleresourcesthatgiverisetovariablecosts2Intermediate-termcapacityresourcesthatgiverisetocapacity-relatedcosts3Long-termcapacityresourcesthatgiverisetocapacity-relatedcosts11-92001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungLearningObjective2Demonstratetheimportanceofeachelementofthebudgetingprocess.11-102001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungBudgetingThebudgetingprocessdescribesthebroadactivitiesperformedduringthebudgetperiod.Plannerscanselectanybudgetperiod,butusuallychooseoneyear.11-112001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungElementsofBudgeting1.OrganizationGoals3.CapitalSpendingPlan2.SalesPlan5.ProductionPlan8.LaborHiringandTrainingPlan10.ExpectedFinancialResults4.InventoryPolicy6.ProductiveCapacity7.MaterialsPurchasingPlan9.AdministrativeandDiscretionarySpendingPlan11.StatementofExpectedCashFlows12.ProjectedFinancialStatements11-122001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungLearningObjective3Explainthedifferenttypesofoperatingbudgetsandfinancialbudgetsandtheirinterrelationships.11-132001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungMasterBudgetOutputsThemasterbudgetincludestwosetsofoutputs:TheexpectedorprojectedfinancialresultsTheplansoroperatingbudgets11-142001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungOperatingBudgetsOperatingbudgetstypicallyconsistofsixoperatingplans:1Thesalesplanidentifiestheplannedlevelofsalesforeachproduct.2Thecapitalspendingplanspecifiesthelong-termcapitalinvestments.3Theproductionplanschedulesallrequiredpurchasingactivities.11-152001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungOperatingBudgets4Thematerialspurchasingplanschedulesallrequiredpurchasingactivities.5Thelaborhiringandtrainingplanspecifiesthenumberofpeopletheorganizationmusthireorrelease.6Theadministrativeanddiscretionaryspendingplanincludesadministration,staffing,researchanddevelopment,andadvertising.11-162001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungFinancialBudgetsPlannersusuallypresenttheprojectedfinancialresults,orfinancialbudgets,inthreeforms:1Astatementofexpectedcashflows2Theprojected(proforma)balancesheet3Theprojected(proforma)incomestatement11-172001PrenticeHallBusinessPublishingManagementAccounting,3/E,Atkinson,Banker,Kaplan,andYoungFinancialBudgetsFinancialanalystsusethestatementofprojectedcashflowsintwoways:1Toplanwhenexcesscashwillbegeneratedsothattheycanundertakeshort-terminvestments2Toorganizehowtomeetanycashshortages11-182001PrenticeHallBusinessPublishingManagementAccounting