A convenient and up-to-date reference tool for today’s financial
and nonfinancial managers in public practice and private
industry
If the very thought of budgets pushes your sanity over the
limit, then this practical, easy-to-use guide is just what you
need. Budgeting Basics and Beyond, Fourth Edition equips you
with an all-in-one resource guaranteed to make the budgeting
process easier, less stressful, and more effective. The new edition
covers rolling budgets (forecasts), activity-based budgeting,
life-cycle budgeting. Cloud computing, Balanced Scorecard,
budgeting for nonprofit organizations, business simulations for
executive and management training, and much more!
* Includes several new software packages, computer-based models
and spreadsheet applications, including Value Chain Management
software, Financial Planning and Performance software, Web 2.0,
Cloud computing, and capital budgeting software
* Features case studies, illustrations, exhibits, forms,
checklists, graphs, samples, and worked-out solutions to a wide
variety of budgeting, planning, and control problems
* Offers financial planning and new types of financial modeling,
variance analysis, Web-based budgeting, active budgeting
illuminating ‘what-if’ analyses throughout, spreadsheet
applications, break-even analysis, project analysis, and capital
budgeting
Budgeting Basics and Beyond, Fourth Edition is a
practical, easy-to-use problem-solver and up-to-date reference tool
for today’s financial and nonfinancial managers in public practice
and private industry.
Tabla de materias
About the Authors xi
Preface xiii
Chapter 1: The What and Why of Budgeting: An Introduction 1
Chapter 2: Strategic Planning and Budgeting: Process, Preparation, and Control 29
Chapter 3: Administering the Budget: Reports, Analyses, and Evaluations 45
Chapter 4: Break-Even and Contribution Margin Analysis: Profit, Cost, and Volume Changes 57
Chapter 5: Profit Planning: Targeting and Reaching Achievable Goals 79
Chapter 6: Master Budget: Genesis of Financial Forecasting and Profit Planning 95
Chapter 7: Cost Behavior: Emphasis on Flexible Budgets 119
Chapter 8: Evaluating Performance: The Use of Variance Analysis 131
Chapter 9: Manufacturing Costs: Sales Forecasts and Realistic Budgets 191
Chapter 10: Marketing: Budgeting for Sales, Advertising, and Distribution 203
Chapter 11: Research and Development: Budgets for a Long-Term Plan 223
Chapter 12: General and Administrative Costs: Budgets for Maximum Productivity 237
Chapter 13: Capital Expenditures: Assets to Be Bought, Sold, and Discarded 243
Chapter 14: Forecasting and Planning: Reducing Risk in Decision Making 267
Chapter 15: Moving Averages and Smoothing Techniques: Quantitative Forecasting 277
Chapter 16: Regression Analysis: Popular Sales Forecast System 289
Chapter 17: Cash Budgeting and Forecasting Cash Flow: Two Pragmatic Methods 301
Chapter 18: Financial Modeling: Tools for Budgeting and Profit Planning 315
Chapter 19: Using Software Packages and E-Budgeting: Computer-Based Models, Spreadsheets, and Web-Based Systems 329
Chapter 20: Capital Budgeting: Selecting the Optimum Long-Term Investment and Real Options 351
Chapter 21: Budgeting for Cost Management: Activity-Based Budgeting and Life-Cycle Budgeting 393
Chapter 22: Zero-Base Budgeting: Priority Budgeting for Best Resource Allocation 411
Chapter 23: Managers’ Performance and Balanced Scorecard: Evaluation at the Division Level 419
Chapter 24: Budgeting for Service Organizations: Special Features 453
Chapter 25: Budgeting for Nonprofit Organizations: Diverse Types 463
Chapter 26: Using Management Games for Executive Training 487
Appendix I: Future and Present Value Tables 505
Appendix II: Statistical Table 511
Glossary of Budgeting and Planning Terms 513
Index 531
Sobre el autor
JAE K. SHIM, PHD, has authored or coauthored more than fifty professional and college finance and accounting books. Thirty of his publications have been translated into various languages such as Chinese, Spanish, Russian, Polish, Croatian, Italian, Japanese, and Korean. He is CEO of Delta Consulting Co., a consulting and training firm, and accounting and finance professor at California State University, Long Beach.
JOEL G. SIEGEL, PHD, CPA, is the author of over fifty books and has written hundreds of articles for accounting and financial journals. He was a member of the audit staff at Coopers & Lybrand. Dr. Siegel has acted as consultant in accounting issues to many organizations, including IT&T, Citicorp, and Person/Wolinsky CPA Review.
ALLISON I. SHIM, MS, is CFO of Delta Consulting Co. She is a finance expert and a Ph D candidate at the University of California at Irvine.
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