财务管理预算分析报告(ppt 25页)（英文版）
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财务管理预算分析报告内容提要：
Marple Company's budgeted production in units and budgeted raw materials purchases over the next three months are given below:
January February March
Budgeted production (in units) 60,000 ? 100,000
Budgeted raw materials
purchases (in kilograms) 129,000 165,000 188,000
Two kilograms of raw materials are required to produce one unit of product. The company wants raw materials on hand at the end of each month equal to 30% of the following month's production needs. The company is expected to have 36,000 kilograms of raw materials on hand on January 1.
Budgets can be defined as:
“a quantitative model, or summary of the expected consequences of the organization’s short-term operating activities.”
Management Accounting
Atkinson, Banker, Kaplan & Young
The definition suggests:
Availability of quantitative data,
Predictability of short-term outcomes,
Clear-cut organizational structures.
There is one major logical problem, which is?
If the above are true, what do you need the budget for?
The budgetary process is rather a process
To quantify “qualitative” judgment,
To forecast the impacts of some uncertain events,
To simplify the complex organizational structures.
As Zimmerman indicated (p.244), the budget process
is a communication device involving both vertical and horizontal information transfer
is a negotiation and internal contracting procedure
is part of the performance evaluation system
partition decision rights.
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