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Using

Budgets

to

AchieveOrganizational

Objectives11-

12001

Prentice

Hall

Business

Publishing

Management

Accounting,

3/E,

Atkinson,

Banker,

Kaplan,

and

YoungLearning

Objective

111-

12001

Prentice

Hall

Business

Publishing

Management

Accounting,

3/E,

Atkinson,

Banker,

Kaplan,

and

YoungCapacity-Related

andFlexible

Resources11-

12001

Prentice

Hall

Business

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Management

Accounting,

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Atkinson,

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and

YounguuyuuuvePlanning

and

Controland

the

Role

of

Budgets11-

12001

Prentice

Hall

Business

Publishing

Management

Accounting,

3/E,

Atkinson,

Banker,

Kaplan,

and

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and

Controland

the

Role

of

Budgets11-

12001

Prentice

Hall

Business

Publishing

Management

Accounting,

3/E,

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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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and

YoungutluuhvariancesPlanning

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

Hall

Business

Publishing

Management

Accounting,

3/E,

Atkinson,

Banker,

Kaplan,

and

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and

Controland

the

Role

of

Budgets11-

12001

Prentice

Hall

Business

Publishing

Management

Accounting,

3/E,

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Kaplan,

and

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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

Accounting,

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and

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Objective

311-

12001

Prentice

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Business

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and

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Budget

OutputsuThe

plans

or

operating

budgeThe

expected

or

projectedfinancial

results11-

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Business

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plancapital

spending

planproduction

planvreOperating

Budgets11-

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Prentice

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Business

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purchasing

plan5labor

hiring

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planf6administrative

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discretionaryspending

planFinancial

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12001

Prentice

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flowsbalance

sheetuincome

statemenFinancial

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Objective

411-

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Budgeting

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forecastuuousuproduction

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Budgeting

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planninguuyuspending

plansu.The

Budgeting

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plansMaterials

purchasinplansLabor

hiring

andtraining

planAdministrative

anddiscretionaryspending

planCapital

spendingplan11-

12001

Prentice

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Business

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Budgeting

Process11-

12001

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Flexible

resourcescapacity

levelsnu

Committedresourcesou

CommittedresourcesoCapacity

Types

andCommitment

TimeTermFlexible

resources

required

in

short

m(less

than

several

weeks)Type

of

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the

ability

to

useexisting

capacityExamplesRaw

materials,

supplies,casual

labor11-

12001

Prentice

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Types

andCommitment

TimeTermCommitted

resources

acquired

for

theintermediate

term

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purpose

capacity

that

istransferable

between

organizationsExamplesPeople,

general

purpose

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raw

materials11-

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TimeTermCommitted

resources

acquired

for

thelong-term

(more

than

six

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purpose

capacity

that

is

custfor

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organization’s

useExamplesBuildings,special

purpose

equipment11-

12001

Prentice

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Business

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the

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PlauProduction

=Minimum

(production

capacity,

total

demand11-

12001

Prentice

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Business

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Financial

Plans11-

12001

Prentice

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Cash

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inflows

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collectioof

receivablesCash

outflows

for:Short-term

flexible

resourcesIntermediate-term

committedresourcesLong-term

committed

resourcesResults

of

financing

operations11-

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Prentice

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Cash

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of

Cash

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inflows

–

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outflows=

Net

cash

flow11-

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Prentice

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Business

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the

Projected

Results11-

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Per

Unit11-

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0Contribution

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Objective

511-

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Objective

611-

12001

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of

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OrganizationOrganizationTypeFocus

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resourcesSalesandmanufacturinactivitiesSales,

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Business

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