Lecture Management accounting (5e): Chapter 9 - Kim Langfield-Smith

Chapter 9 - Budgeting systems. This chapter presents the following content: Strategic planning and budgeting systems, purposes of budgeting, responsibility accounting, the annual budget: a planning tool, strategic planning and budgeting assumptions, the operating budgets, the financial budgets, budgets in not-for-profit organisations and government agencies, budget administration, behavioural consequences of budgeting, zero-based budgeting and program budgeting.

Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Budgeting systems