Budgeting basics and beyond /
Shim, Jae K.
Siegel, Joel G.
Hoboken, N.J. : John Wiley & Sons,
c2005.
Includes index.
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 systems -- 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-based budgeting : priority budgeting for best resource allocation -- 22. Managers' performance : evaluation on the division level -- 23. Budgeting for service organizations : special features -- Appendix 1. Present and future value tables -- Appendix 2. Statistical table -- Appendix 3. Top providers of budgeting and planning systems.
Budget in business.