About the Authors

Acknowledgments

xiii

What This Book Will Do for You

xiv

PART 1 INTRODUCTION

(63)

Introduction to Budgeting

(23)

Planning and Budgeting

(25)

Administering the Budget

(13)

PART 2 FINANCIAL ANALYSIS

(23)

Analysis of Cost Behavior and Flexible Budgeting

(10)

Cost-Volume-Profit and Contribution Analysis

(12)

PART 3 PREPARATION AND ANALYSIS OF BUDGETS

(212)

Budgeting for Profit Planning

(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

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