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Home arrow Accounting arrow Budgeting and Decision Making

A short course of lectures
«Budgeting and Decision Making»

Variances Relating to Direct MaterialsExamining VariancesAbsorption CostingBalanced Scorecard Approach to Performance EvaluationDirect Material Purchases BudgetFlexible BudgetsCompound Interest and Present ValueExternal Use DocumentsImpact of Changes in Interest RatesAn Illustration of Variable Overhead VariancesInternal Rate of ReturnContribution Income Statement FormatJournal Entry for Fixed Overhead VariancesQualitative Issues in OutsourcingProfit CenterProduction BudgetSetting StandardsThe Downside of the StandardsForms and FunctionsAvoiding Business ChaosThe Problem of Segment Income MeasurementManagement by ExpansionBudget EstimationInvestment CenterCompound InterestResponsibility Center ReportsDirect Labor BudgetOutsourcingFuture Value of AnnuitiesMandated BudgetsOrganizational Structure ConsiderationsReporting Techniques in Support of Managerial Decision MakingProfit CenterFactory Overhead BudgetAn Illustration of Direct Labor Variance CalculationsSlack and PaddingFlexible Budgets for PlanningMeasures of Residual IncomeAn In-Depth Comparison of Variable Costing and Absorption Costing Income StatementsPresent ValueIllustration of Capacity ConsiderationsTraceable Versus Common Fixed CostsTools for Enterprise Performance EvaluationVariances Relating to Fixed Factory OverheadJournal Entries for Direct Material VariancesSegment ReportingThe 80/20 ConceptStandard CostsCapacity Constraints and the Impact on Special Order PricingFuture Value of an Annuity DueVariances Relating to Direct LaborAccounting Rate of ReturnEmphasis on After Tax Cash FlowsContinuous BudgetsKeeping Residual Income in PerspectiveVariances Relating to Variable Factory OverheadThe Balance Scorecard in OperationEncumbrancesFlexible BudgetsBlended ApproachBudget Periods and AdjustmentsManagement by ExpansionLeveraging the Power of Modern Information SystemsJournal Entry for Variable Overhead VariancesElectronic Spreadsheet FunctionsInvestment CenterResponsibility CentersBudgeted Income Statement and Balance SheetPayback MethodAn Illustration of Variable Overhead VariancesEthical Challenges in BudgetingA Basic Illustration of Relevant Cost/Benefit AnalysisCapacity Considerations in OutsourcingWhen Purchases Differ From UsageComponents of the BudgetVariable Versus Absorption CostingPresent Value of an Ordinary AnnuityPresent Value of an Annuity DueBusiness Decision LogicRecapping Standards and VariancesA Double-Edge SwordDiscontinuing a Product Department, or ProjectBudgeting: Planning for SuccessThe Step Method of1 allocating Service Department CostThe Power of a Data Base SystemLine Item VS. Object of ExpenditureCost Characteristics and Decision-Making RamificationsSunk Costs VS. Relevant CostsBudget ConstructionParticipative BudgetsThe Impossible Budget and Employee CapitulationBudget Processes and Human BehaviorAffixing ResponsibilityCost CenterAvoiding a Downward SpiralAnalytics for Managerial Decision MakingAn Electrifying Case in BudgetingJournal Entries for Direct Labor VariancesZero-Based BudgetingPhilosophy of StandardsConfused?Outsourcing IllustrationVariable CostingSpecial OrdersFlexible Budgets and Efficiency of OperationSales BudgetInternal of Segment DataChallenge Your ThinkingRecapping Benefits of BudgetingCash BudgetBusiness DashboardFuture Value of an Ordinary AnnuityAn Illustration of Direct Material Variance CalculationsThe Direct Method of Allocating Service Department CostVariance AnalysisCareful Interpretation of Variable Overhead VariancesFlattening the Organization ChartFlexible Budget for Performance EvaluationsThe Impact of Inventory FluctuationsImportance of BudgetsVariable Costing in ActionMultiple Steps and Simultaneous AllocationsSelling and Administrative Expense BudgetAn Illustration of Foxed Overhead VariancesThe Power of a Data Base SystemPerformance AppraisalExternal Reporting of Segment DataExploring Variable Overhead VariancesComplicating FactorsConcepts in Allocating service Department Costs
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