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Management Accounting - Hansen Mowen CH08

Management Accounting - Hansen Mowen CH08

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Published by Gito Novhandra

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Published by: Gito Novhandra on May 22, 2008
Copyright:Attribution Non-commercial

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07/03/2013

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8
-1
Functional Functional and Activity-and Activity- Based  Based  Budgeting  Budgeting 
CHAPTERCHAPTER
 
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1.Discuss budgeting and its role in planning,control, and decision making.2.Define and prepare a
master budget 
, identifyits major components, and explain theinterrelationships of its various components.
ObjectivesObjectives
 
 After studying this After studying thischapter, you should chapter, you should be able to:be able to:
ContinuedContinued
 
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3.Describe flexible budgeting, and list thefeatures that a budgetary system should haveto encourage managers to engage in goal-congruent behavior.4.Explain how activity-based budgeting works.
ObjectivesObjectives

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