双语版管理会计第八章.pdf

Profit Planning Chapter 8 PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. 8-2 The Basic Framework of Budgeting A budget is a detailed quantitative plan for acquiring and using financial and other resources over a specified forthcoming time period. 预算就是一种定量计划，以获得和使用给定时期内的财务 及其他资源。 1. The act of preparing a budget is called budgeting. 2. The use of budgets to control an organization’s activities is known as budgetary control. 8-3 Planning and Control Planning – 计划– Planning – 计划– Planning – 计划– involves developing involves developing involves developing 包括设定目标以及 包括设定目标以及 包括设定目标以及 objectives and objectives and objectives and 制定多种预算以实 制定多种预算以实 制定多种预算以实 preparing various preparing various preparing various 现这些目标。 现这些目标。 现这些目标。 budgets to achieve budgets to achieve budgets to achieve those objectives. those objectives. those objectives. 8-4 Planning and Control 控制– Control – 控制–