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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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Presentation on theme: "Beginning with the revenues budget Prepare the revenues Budget. Prepare the revenues Budget. Prepare the Production Budget (in Units). Prepare the Production."— Presentation transcript:

1 Beginning with the revenues budget Prepare the revenues Budget. Prepare the revenues Budget. Prepare the Production Budget (in Units). Prepare the Production Budget (in Units). Prepare the Direct Materials Usage Budget and Direct Materials Purchases. Prepare the Direct Materials Usage Budget and Direct Materials Purchases. Prepare the Direct Manufacturing Labor Budget. Prepare the Direct Manufacturing Labor Budget. Prepare the Manufacturing Overhead Budget. Prepare the Manufacturing Overhead Budget. Prepare the Ending Inventories Budget. Prepare the Ending Inventories Budget.

2 Lanjutan Prepare the Cost of Goods Sold Budget Prepare the Cost of Goods Sold Budget Prepare the Nonmanufacturing Costs Budgets. Prepare the Nonmanufacturing Costs Budgets. Prepare the Budgeted Income Statement. Prepare the Budgeted Income Statement.

3 ACTIVITY-BASED BUDGETING Budgeting and Responsibility Accounting Budgeting and Responsibility Accounting Responsibility and controllability Responsibility and controllability Human Aspects of Budgeting. Human Aspects of Budgeting.

4 Four types of responsibility centers are Cost center Cost center Revenue center Revenue center Provit center Provit center Investment center Investment center

5 Feedback Early warning. Early warning. Performance evaluation Performance evaluation Evaluating stategy Evaluating stategy

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