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Sales Budget Sales Forecast Production Budget Inventory Direct Labor Budget Materials Budget Overhead Budget Purchases Budget Projected Income Statement Cost of goods manufactured Gen. expenses Budget Selling. expenses Budget
Manajerial skill Sumberdaya Teknologi Potensi pasar Kompetisi Regulasi Jenis Kuantitas Harga Tempat Input bagi Budget Produksi
Sales Budget Qty required Ending Inventory ProductionBudget ( + ) Beginning Inventory ( - ) Qty planned
ProductionBudget Budget of Materials Needed +/-
Intro to Master Budget AGEC 489/689 Spring 2009 Slide Show #4.
Income Statement Net Sales - COGS = Gross Profit - Operating Expenses = Operating Income - Interest expenses & taxes = Net Income.
Contemporary Engineering Economics, 4 th edition, © 2007 Estimating Profit from Production Lecture No. 31 Chapter 8 Contemporary Engineering Economics.
IENG 216 Budgeting. Guidelines Set Objectives Bottom Up vs Top Down Sales Forecast Historical Data Non-Financial Parameters Responsibility.
Chapter 21 Exercises Variable Costing. In-Class Exercises: Exercise No. Page E Absorption Costing Operating Income In-Class Exercises: Exercise.
Beginning with the revenues budget Prepare the revenues Budget. Prepare the revenues Budget. Prepare the Production Budget (in Units). Prepare the Production.
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Schedule of Cost of Goods Manufactured Direct Materials Raw material inventory, beginning Add: Raw materials purchased Raw materials available for use.
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Sales Budget An estimate of expected sales for the budget period. Canilao Company Sales Budget For the Year Ending December 31, 2003 Expected unit sales.
Profit Planning Budgeting Plan to follow Communication Coordination Performance standards Determine problem areas.
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1. Describe and illustrate income reporting under variable costing and absorption costing. 2. Describe and illustrate income analysis under variable costing.
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9 Profit Planning Chapter Budget Sales$ 1,600 CGS960 Selling expenses170 Net Income$ 30 Gross margin$ 640 Admin. expenses225 Projected revenues and expenses.
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Throughput Costing. A Third Way to Calculate Cost of Goods Sold and Income Variable Costing Also called Direct Costing Match all mfg costs except FMOH.
Basic Managerial Accounting Concepts Costs: provide future benefits Become expenses when used up Accumulating costs: linking costs to cost object Cost.
Budgeting and Financial Planning Chapter 15. Why budgets? Planning Controlling Coordination Allocation of resources Evaluation.
McGraw-Hill/Irwin © 2008 The McGraw-Hill Companies, Inc., All Rights Reserved © 2008 The McGraw-Hill Companies, Inc., All Rights Reserved. McGraw-Hill/Irwin.
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Should you always use a budget as a tool to guide your spending priorities? 1.Yes 2.No.
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Projection of Financial Requirements. Direct vs Indirect Costs Direct Material Direct Labor Indirect Material/Labor Fixed General/Admin Selling Profit.
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Budgeting. Advantages of Budgeting Advantages Communicate plans Think about and plan for the future Allocate resources Uncover potential bottlenecks Coordinate.
Classifying Costs By Behavior Fixed Variable By Traceability Direct Indirect By Function Product Period Next Page Click Here.
4 - 1 ©2002 Prentice Hall Business Publishing, Introduction to Management Accounting 12/e, Horngren/Sundem/Stratton Chapter 4 Cost Management Systems.
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Chapter 15 Fundamentals of Variance Analysis Learning Objectives 4.Prepare and use a profit variance analysis. 2.Develop and use flexible budgets.
Chapter 13A Budgeting. A budget is a financial plan for a business. Objectives of budgeting: Establishing specific goals (Planning) Executing plans.
Sales, Production, and Purchases Budgets Managerial Accounting Prepared by Diane Tanner University of North Florida Chapter 38.
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1 Click to edit Master title style Budget A budget charts a course for a business by outlining the plans of the business in financial terms. 6-1.
EMBA Presentation October 20, Overview Budgets Within the Architecture of the Organization Types of Budgets Budget Preparation Theories
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Cost of Goods Reporting Managerial Accounting Prepared by Diane Tanner University of North Florida Chapter 33.
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