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4. Creating a Budget Financial Plan and Forecast Planning Financial Management > Planning Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/business?campaign_content=book_6020_section_125&campaign_term=Business&utm_campaign=powerpoint&utm_mediu m=direct&utm_source=boundless

5. The budgeting process may be carried out by individuals or by companies to estimate whether the person or company can continue to operate with its projected income and expenses. In summary, the purpose of budgeting is to provide a forecast of revenues and expenditures; enable the actual financial operation of the business to be measured against the forecast; and establish the cost constraint for a project, program, or operation. The process for preparing a monthly budget includes: listing all sources of monthly income; listing all required, fixed expenses, like rent and mortgage, utilities, and phone; and listing other possible and variable expenses. Creating a Budget Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/business/textbooks/alternative-to-understanding-business-10th-william-nickels-james-mchugh-susan-mchugh-0077474511- 9780077474515/financial-management-18/planning-125/creating-a-budget-605- 2312?campaign_content=book_6020_section_125&campaign_term=Business&utm_campaign=powerpoint&utm_medium=direct&utm_source=bo undless Budget View on Boundless.com Financial Management > Planning

6. Management must identify the "optimal mix" of financing—the capital structure that results in maximum value. Equity financing is less risky with respect to cash flow commitments, but results in a dilution of share ownership, control and earnings. Management must attempt to match the long-term financing mix to the assets being financed as closely as possible, in terms of both timing and cash flows. Most organizations prepare a revised forecast for the balance of the year, taking into account earlier budgets and forecasts. This step is particularly important if material variances from the original budget exist. Financial Plan and Forecast Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/business/textbooks/alternative-to-understanding-business-10th-william-nickels-james-mchugh-susan-mchugh-0077474511- 9780077474515/financial-management-18/planning-125/financial-plan-and-forecast-606- 7821?campaign_content=book_6020_section_125&campaign_term=Business&utm_campaign=powerpoint&utm_medium=direct&utm_source=bo undless Financial planning View on Boundless.com Financial Management > Planning

7. Free to share, print, make copies and changes. Get yours at www.boundless.com Appendix

8. Key terms corporate finance Corporate finance is the area of finance dealing with monetary decisions that business enterprises make and the tools and analysis used to make these decisions. fixed expenses In economics, fixed costs are business expenses that are not dependent on the level of goods or services produced by the business. Free to share, print, make copies and changes. Get yours at www.boundless.com Financial Management

9. Budget A budget is the financial expression of an organization's operating plan for a period of time, usually at least a year. Free to share, print, make copies and changes. Get yours at www.boundless.com Flickr. "All sizes | budget | Flickr - Photo Sharing!." CC BY http://www.flickr.com/photos/68751915@N05/6869762317/sizes/m/in/photostream/ View on Boundless.comCC BYhttp://www.flickr.com/photos/68751915@N05/6869762317/sizes/m/in/photostream/View on Boundless.com Financial Management

10. Financial planning Financial planning is important in ensuring that corporate investment is both financed appropriately, as well as seeing to it that money is spent in worthwhile investments. Free to share, print, make copies and changes. Get yours at www.boundless.com Lifetalk. CC BY http://www.ifalife.com/content.asp?PageID=1432 View on Boundless.comCC BYhttp://www.ifalife.com/content.asp?PageID=1432View on Boundless.com Financial Management

11. Free to share, print, make copies and changes. Get yours at www.boundless.com Financial Management The benefit of the people approach to budgeting can be summarized as: A) The best information comes from the people B) It is easiest to quantify C) It is easy to alter by changing certain variables D) It is the most clear approach to budgeting

12. Free to share, print, make copies and changes. Get yours at www.boundless.comwww.boundless.com Boundless - LO. "Boundless." CC BY-SA 3.0 http://www.boundless.com/CC BY-SA 3.0http://www.boundless.com/ Financial Management The benefit of the people approach to budgeting can be summarized as: A) The best information comes from the people B) It is easiest to quantify C) It is easy to alter by changing certain variables D) It is the most clear approach to budgeting

13. Free to share, print, make copies and changes. Get yours at www.boundless.com Financial Management Which of the following statement about financial planning is true? A) All of these answers B) Forecasts often need to be revised mid-year C) Forecasts can be made on high levels of aggregation D) Forecasts usually include plans in case of unforseen events

14. Free to share, print, make copies and changes. Get yours at www.boundless.comwww.boundless.com Boundless - LO. "Boundless." CC BY-SA 3.0 http://www.boundless.com/CC BY-SA 3.0http://www.boundless.com/ Financial Management Which of the following statement about financial planning is true? A) All of these answers B) Forecasts often need to be revised mid-year C) Forecasts can be made on high levels of aggregation D) Forecasts usually include plans in case of unforseen events

15. Attribution Wikipedia. "Budget." CC BY-SA 3.0 http://en.wikipedia.org/wiki/BudgetCC BY-SA 3.0http://en.wikipedia.org/wiki/Budget Connexions. "Financing Your Organization - Budgets." CC BY 3.0 http://cnx.org/content/m35492/latest/CC BY 3.0http://cnx.org/content/m35492/latest/ Wikipedia. "fixed expenses." CC BY-SA 3.0 http://en.wikipedia.org/wiki/fixed%20expensesCC BY-SA 3.0http://en.wikipedia.org/wiki/fixed%20expenses Connexions. "Financing Your Organization - Budgets." CC BY 3.0 http://cnx.org/content/m35492/latest/CC BY 3.0http://cnx.org/content/m35492/latest/ Wikipedia. "Economic forecasting." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Economic_forecastingCC BY-SA 3.0http://en.wikipedia.org/wiki/Economic_forecasting Wikipedia. "Corporate finance." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Corporate_finance#The_financing_decisionCC BY-SA 3.0http://en.wikipedia.org/wiki/Corporate_finance#The_financing_decision Wikipedia. "corporate finance." CC BY-SA 3.0 http://en.wikipedia.org/wiki/corporate%20financeCC BY-SA 3.0http://en.wikipedia.org/wiki/corporate%20finance Free to share, print, make copies and changes. Get yours at www.boundless.com Financial Management