Complete Budgeting Deskbook

by Siegel, Joel G.

• ISBN13: 9780130814364
• ISBN10: 0130814369
• Edition: CD
• Format: Paperback
• Copyright: 1998-05-01
• Publisher: Prentice Hall Direct

Table of Contents

About the Authors	xi
Acknowledgments	xiii
What This Book Will Do for You	xiv
PART 1 INTRODUCTION	1	(63)
Introduction to Budgeting	3	(23)
Planning and Budgeting	26	(25)
Administering the Budget	51	(13)
PART 2 FINANCIAL ANALYSIS	64	(23)
Analysis of Cost Behavior and Flexible Budgeting	65	(10)
Cost-Volume-Profit and Contribution Analysis	75	(12)
PART 3 PREPARATION AND ANALYSIS OF BUDGETS	87	(212)
Budgeting for Profit Planning	89	(13)
Planning and Control for Production	102	(25)
Planning and Control of Material Purchases and Usage	127	(16)
Planning and Control of Direct Labor	143	(5)
Factory Overhead	148	(8)
Budgeting General and Administrative Expenses	156	(5)
Marketing Expenses	161	(13)
Budgeting for Research and Development Costs	174	(10)
Budgeting for Capital Expenditures	184	(15)
Decision Making Through Capital Budgeting	199	(38)
Using Variance Analysis as a Financial Tool	237	(50)
Zero-Base Budgeting and Project Budgeting	287	(12)
PART 4 FINANCIAL FORECASTING AND QUANTITATIVE METHODS	299	(90)
Forecasting, Budgeting and Planning	301	(12)
Evaluation of Forecasts Used for Budgeting	313	(7)
Financial Forecasting and a CPA's Involvement in Prospective Financial Statements	320	(12)
Moving Averages and Smoothing Methods	332	(10)
Time Series Analysis and Classical Decomposition	342	(9)
Regression Analysis	351	(10)
Multiple Regression	361	(14)
Cash Flow Forecasting for Budgeting	375	(14)
PART 5 FINANCIAL MODELS	389	(70)
Practical Business Aspects to Planning Models	391	(16)
Budgeting through Financial Modeling	407	(14)
Development of Optimal Budgets	421	(11)
Use of Spreadsheets, Add-ins, Templates, and Financial Modeling Languages	432	(27)
PART 6 SERVICE AND NOT-FOR-PROFIT ORGANIZATIONS	459	(96)
Budgeting for Service Businesses	461	(72)
Budgeting for Nonprofit Organizations	533	(22)
PART 7 CONCLUSION	555	(11)
Conclusion	557	(9)
Appendix A Present Value and Future Value Tables	566	(5)
Appendix B Statistical Tables	571	(6)
Appendix C A List of Popular Budgeting Software	577	(3)
Glossary	580	(24)
Index	604