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Preface | |
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Introduction | |
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Planning by Managers: Process, Budget Preparation, and Control | |
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Administering the Budget: Reports, Analyses, and Evaluations | |
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Break-Even and Contribution Margin Analysis: Profit, Cost, and Volume Changes | |
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Profit Planning: Targeting and Reaching Achievable Goals | |
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Master Budget: Genesis of Forecasting and Profit Planning | |
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Cost Behavior: Emphasis on Flexible Budgets | |
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Evaluating Performance: The Use of Variance Analysis | |
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Manufacturing Costs: Sales Forecasts and Realistic Budgets | |
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Marketing: Budgeting for Sales, Advertising, and Distribution | |
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Research and Development: Budgets for a Long-Term Plan | |
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General and Administrative Costs: Budgets for Maximum Productivity | |
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Capital Expenditures: Assets to Be Bought, Sold, and Discarded | |
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Forecasting and Planning: Reducing Risk in Decision-Making | |
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Moving Averages and Smoothing Techniques: Quantitative Forecasting | |
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Regression Analysis: Popular Sales Forecast System | |
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Forecasting Cash Flow: Two Pragmatic Methods | |
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Financial Modeling: Tools for Budgeting and Profit Planning | |
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Software Packages: Computer-Based Models and Spreadsheet Software | |
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Capital Budgeting: Selecting the Optimum Long-Term Investment | |
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Zero-Based Method: Priority Budgeting for Best Resource Allocation | |
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Managers' Performance: Evaluation on the Division Level | |
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Cost Accumulation System: Essential for Managers | |
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Appendix I - Present and Future Value Tables | |
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Appendix II - Statistical Tables | |
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Appendix III - List of Popular Budgeting Software | |
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Glossary of Budgeting Terms | |
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Index | |