Budgeting and Decision Making

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Budgeting: Planning for Success
       
     Importance Of Budgets:
 
  Budget Characteristics Excel link  
 
     Budget Processes And Human Behavior:
 
  Budget Processes Excel link  
 
     Components Of The Budget:
 
  Budget Components Excel link  
  Sales Budget Excel link  
  Materials Budget Excel link  
  Labor and Overhead Budget Excel link  
  Cash Budget Excel link  
 
     Budget Periods And Adjustments:
 
  Budget Periods Excel link  
 
       

 

 

 

 

Tools for Enterprise performance evaluation
       
     Responsibility Accounting And Management By Exception:
 
  Responsibility Accounting Excel link  
  Performance Reporting Excel link  
 
     Flexible Budgets:
 
  Flexible Budgets Excel link  
 
     Variance Analysis:
 
  Materials Variances Excel link  
  Labor Variances Excel link  
  Variable Factory Overhead Variances Excel link  
  Fixed Factory Overhead Variances Excel link  
       

 

 

 

 

Reporting to support managerial Decision Making
       
     Variable Versus Absorption Costing:
 
  Absorption v. Variable Costing Excel link  
 
     Segment Reporting:
 
  Segment Reporting Excel link  
 
     Measures Of Residual Income:
 
  Residual Income Excel link  
 
     Concepts In Allocation Of Service Department Costs:
 
  Allocating Service Department Costs Excel link  
 
     Leveraging The Power Of Modern Information Systems:
 
  Leveraging Information Systems Excel link  
       

 

 

 

 

Analytics for managerial decision making
       
     Cost Characteristics And Decision Making Ramifications:
 
  Critical Thinking about Relevant Costs Excel link  
 
     Business Decision Logic:
 
  Considering Capacity Issues Excel link  
  Special Orders Excel link  
  Discontinue Product Decisions Excel link  
 
     Compound Interest And Present Value:
 
  Compound Interest and Present Value Practice Excel link  
  Present and Future Value Excel link  
 
     Evaluation Of Long-Term Projects:
 
  Net Present Value Excel link