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Using

Budgets

to

AchieveOrganizational

Objectives11-

12001

Prentice

Hall

Business

Publishing

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Objective

111-

12001

Prentice

Hall

Business

Publishing

Management

Accounting,

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and

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andFlexible

Resources11-

12001

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Business

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and

Controland

the

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of

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Business

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and

Controland

the

Role

of

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Prentice

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Business

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3/E,

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and

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the

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of

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12001

Prentice

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Business

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and

Controland

the

Role

of

BudgetsIdentify

Organization

Objectiand

Short-Term

GoalsDevelop

Long-Term

Strategyand

Short-Term

PlansDevelop

MasterBudgetMeasure

and

AssessPerformanceReevaluate

Objectives,

Goals,Strategy,

andPlansg11-

12001

Prentice

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Business

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and

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and

Controland

the

Role

of

Budgets11-

12001

Prentice

Hall

Business

Publishing

Management

Accounting,

3/E,

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Objective

211-

12001

Prentice

Hall

Business

Publishing

Management

Accounting,

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and

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12001

Prentice

Hall

Business

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Management

Accounting,

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and

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of

Budgeting1.OrganizationGoals3.CapitalSpendingPlan2.SalesPlan5.ProductionPlan8.LaborHiring4.InventoryPolicy6.ProductiveCapacity7.MaterialsPurchasingPlan9.AdministrativeandTrainingPlan ySpendingPlan10.ExpectedFinancialResults11.StatementofExpectedCashFlows12.ProjectedFinancialStatements11-

12001

Prentice

Hall

Business

Publishing

Management

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Objective

311-

12001

Prentice

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Budget

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plans

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operating

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expected

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projectedfinancial

results11-

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plancapital

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planproduction

planvreOperating

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purchasing

plan5labor

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discretionaryspending

planFinancial

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12001

Prentice

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flowsbalance

sheetuincome

statemenFinancial

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411-

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forecastuuousuproduction

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planninguuyuspending

plansu.The

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plansMaterials

purchasinplansLabor

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anddiscretionaryspending

planCapital

spendingplan11-

12001

Prentice

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Budgeting

Process11-

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Flexible

resourcescapacity

levelsnu

Committedresourcesou

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Types

andCommitment

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resources

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several

weeks)Type

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the

ability

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useexisting

capacityExamplesRaw

materials,

supplies,casual

labor11-

12001

Prentice

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Business

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acquired

for

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term

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purpose

capacity

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between

organizationsExamplesPeople,

general

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raw

materials11-

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than

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purpose

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is

custfor

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useExamplesBuildings,special

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Prentice

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Business

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the

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PlauProduction

=Minimum

(production

capacity,

total

demand11-

12001

Prentice

Hall

Business

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Financial

Plans11-

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Prentice

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Cash

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flexible

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committedresourcesLong-term

committed

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financing

operations11-

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Cash

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of

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outflows=

Net

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the

Projected

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511-

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611-

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resourcesSalesandmanufacturinactivitiesSales,

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12001

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