| JAE K. SHIM, PhD, is one of the most prolific accounting and finance experts in the world. A professor of accounting and finance at California State University–Long Beach, and CEO of Delta Consulting Company (a financial consulting and training firm), he has authored and coauthored more than fifty professional and college accounting books. He has been a consultant to commercial and nonprofit organizations for more than thirty years. .. << 查看详细 |
| about the authors. preface. 1. the what and why of budgeting: an introduction. 2. strategic planning and budgeting: process, preparation and control. 3. administering the budget: reports, analyses, and evaluations. 4. break-even and contribution margin analysis: profit, cost, and volume changes. 5. profit planning: targeting and reaching achievable goals. 6. master budget: genesis of forecasting and profit planning. 7. cost behavior: emphasis on flexible budgets. 8. evaluating performance: the use of variance analysis. 9. manufacturing costs: sales forecasts and realistic budgets. . 10. marketing: budgeting for sales, advertising, and distribution. 11. research and development: budgets for a long-term plan. 12. general and administrative costs: budgets for maximum productivity. 13. capital expenditures: assets to be bought, sold, and discarded. 14. forecasting and planning: reducing risk in decision making. 15. moving averages and smoothing techniques: quantitative forecasting. 16. regression analysis: popular sales forecast system. 17. cash budgeting and forecasting cash flow: two pragmatic methods. 18. financial modeling: tools for budgeting and profit planning. 19. software packages: computer-based models and spreadsheet software. 20. capital budgeting: selecting the optimum long-term investment. 21. zero-base budgeting: priority budgeting for best resource allocation. 22. managers’ performance: evaluation on the division level. 23. budgeting for service organizations: special features. appendix i: present and future value tables. appendix ii: statistical table. appendix iii: top providers of budgeting and planning systems. glossary of budgeting terms. index. |
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