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Home arrow Accounting arrow Budgeting and Decision Making

A short course of lectures
«Budgeting and Decision Making»





Continuous BudgetsEthical Challenges in BudgetingThe Impact of Inventory FluctuationsAn Electrifying Case in BudgetingJournal Entries for Direct Material VariancesBudget ConstructionEncumbrancesThe Problem of Segment Income MeasurementAn Illustration of Direct Labor Variance CalculationsImportance of BudgetsExamining VariancesBudget Periods and AdjustmentsVariable Costing in ActionSelling and Administrative Expense BudgetAn Illustration of Variable Overhead VariancesAn Illustration of Foxed Overhead VariancesPresent Value of an Annuity DueRecapping Standards and VariancesLeveraging the Power of Modern Information SystemsMeasures of Residual IncomeFuture Value of an Annuity DueWhen Purchases Differ From UsageCompound InterestEmphasis on After Tax Cash FlowsIllustration of Capacity ConsiderationsFlexible BudgetsFlexible Budget for Performance EvaluationsSunk Costs VS. Relevant CostsThe Impossible Budget and Employee CapitulationAn Illustration of Variable Overhead VariancesVariance AnalysisJournal Entries for Direct Labor VariancesBalanced Scorecard Approach to Performance EvaluationThe Downside of the StandardsAbsorption CostingContribution Income Statement FormatPresent ValueThe 80/20 ConceptSales BudgetBudgeted Income Statement and Balance SheetParticipative BudgetsProduction BudgetConcepts in Allocating service Department CostsSegment ReportingLine Item VS. Object of ExpenditureFuture Value of an Ordinary AnnuityVariable CostingResponsibility Center ReportsChallenge Your ThinkingQualitative Issues in OutsourcingCompound Interest and Present ValuePhilosophy of StandardsCost CenterPresent Value of an Ordinary AnnuityStandard CostsOutsourcing IllustrationResponsibility CentersExternal Reporting of Segment DataComponents of the BudgetReporting Techniques in Support of Managerial Decision MakingBudget Processes and Human BehaviorJournal Entry for Variable Overhead VariancesRecapping Benefits of BudgetingInvestment CenterCost Characteristics and Decision-Making RamificationsFactory Overhead BudgetMandated BudgetsAvoiding Business ChaosElectronic Spreadsheet FunctionsThe Balance Scorecard in OperationManagement by ExpansionA Double-Edge SwordTraceable Versus Common Fixed CostsZero-Based BudgetingInternal Rate of ReturnAccounting Rate of ReturnExploring Variable Overhead VariancesJournal Entry for Fixed Overhead VariancesForms and FunctionsVariances Relating to Direct MaterialsFlattening the Organization ChartFlexible BudgetsCash BudgetAnalytics for Managerial Decision MakingSetting StandardsBusiness Decision LogicDiscontinuing a Product Department, or ProjectDirect Material Purchases BudgetTools for Enterprise Performance EvaluationDirect Labor BudgetExternal Use DocumentsFlexible Budgets for PlanningProfit CenterVariances Relating to Fixed Factory OverheadAffixing ResponsibilityVariances Relating to Direct LaborFuture Value of AnnuitiesOrganizational Structure ConsiderationsPayback MethodAn In-Depth Comparison of Variable Costing and Absorption Costing Income StatementsComplicating FactorsThe Power of a Data Base SystemInternal of Segment DataVariances Relating to Variable Factory OverheadProfit CenterThe Direct Method of Allocating Service Department CostA Basic Illustration of Relevant Cost/Benefit AnalysisSlack and PaddingConfused?Flexible Budgets and Efficiency of OperationManagement by ExpansionVariable Versus Absorption CostingCapacity Considerations in OutsourcingMultiple Steps and Simultaneous AllocationsAn Illustration of Direct Material Variance CalculationsThe Power of a Data Base SystemBlended ApproachAvoiding a Downward SpiralCapacity Constraints and the Impact on Special Order PricingBusiness DashboardOutsourcingCareful Interpretation of Variable Overhead VariancesBudget EstimationKeeping Residual Income in PerspectiveSpecial OrdersInvestment CenterPerformance AppraisalBudgeting: Planning for SuccessThe Step Method of1 allocating Service Department CostImpact of Changes in Interest Rates
 
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