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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 | |