Budgeting: Profit Planning and ControlPrentice-Hall, 1976 - 602 páginas |
Contenido
Illustrations | 1 |
CHAPTER 17 | 2 |
Comprehensive Profit Planning and Control Defined | 3 |
Derechos de autor | |
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Términos y frases comunes
accounting activity actual amount annual profit plan approach approved assume basic basis breakeven point broad objectives capital additions cash flow chapter components comprehensive profit planning computations concept control program December 31 decisions Dept developed direct labor hours direct machine hours direct materials discussed distribution dollars effective Ending December 31 enterprise objectives estimates evaluation expense budgets factory overhead firm fixed costs function goals home office Illustration income statement increase initial markup inventory levels inventory policies involved January levels of management managerial ment method month operations output percent period planned sales planning and control problem procedures producing departments production budget production plan purchases Quarter raw material realistic requirements responsibility center sales districts sales forecast sales plan sales volume semivariable short-range profit plan specific standard cost strategies Superior Manufacturing Company supervisors tion top management Total variable budget variable costs variance vice president