F ChapterBudget Preparation.docx
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F ChapterBudget Preparation.docx
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FChapterBudgetPreparation
F2Chapter19BudgetPreparation
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ManagementAccounting(MA)
管理会计
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BelindaQiu
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PartCNatureandpurposeofbudgeting
1.Objectivesofbudgeting
2.Planning,budgetingandcontrol
3.Administrationofthebudget
4.Thebudgetprocess
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PartCBudgetpreparation
1.Functionalbudget(sales,production,material,labor)
2.Cashbudget
3.Masterbudget
4.“whatif”analysisandscenarioplanning
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PartCBudgetpreparation
1.Functionbudget
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PartCBudgetpreparation
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PartCBudgetpreparation
怎样做budgetpreparation?
1.看principalbudgetfactor,是productioncapacity还是sales?
2.根据productioncapacityavailable判断(labor,material,machinehours)
2.1是productioncapacity,先做productioncostbudget(cost&quantity)-
考虑sales&inventorybudget.Ifshortfall,waystoincreasetheoutput(OT,
subcontracting,newsource)-material,labor&machinehoursbudget;if
capacity>sales,需求是否是对价格敏感的,productdiversification,降价。
2.2是sales,先做sales&finishedgoodsbudget,再做productioncapacity
budget
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PartCBudgetpreparation
1.1Salesbudget
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PartCBudgetpreparation
1.2Productionbudget
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PartCBudgetpreparation
1.3Laborbudget
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PartCBudgetpreparation
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PartCBudgetpreparation
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PartCBudgetpreparation
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PartCBudgetpreparation
1.4Materialpurchasebudget
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PartCBudgetpreparation
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PartCBudgetpreparation
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PartCBudgetpreparation
Howtomakeabudget?
Salesbudget
Productionbudget
Materialusage
budget
Materialpurchase
budget
Finishedgoodsinventorymovement
Materialusageperunit
Materialinventorymovement
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PartCBudgetpreparation
1.5
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PartCBudgetpreparation
2.Cashbudget
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PartCBudgetpreparation
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PartCBudgetpreparation
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PartCBudgetpreparation
Theusefulnessofcashbudget
1.Enhancethecontroloverthemanagementofcash.
2.Themanagementhasatimeframetoarrangeforloans.
3.Foreseesurplusfundsandinvestthemmoreprofitably
4.Foreseeshortfallsandarrangeloansandoverdraftinadvance.
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PartCBudgetpreparation
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PartCBudgetpreparation
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PartCBudgetpreparation
3.Masterbudget
Whenallthefunctionalbudgetshavebeenprepared,theyare
summarizedandconsolidatedintoamasterbudgetwhichconsistof
thebudgetedincomestatement,budgetedstatementoffinancial
positionandcashbudgetandwhichprovidestheoverallpictureof
theplannedperformanceforthebudgetperiod.
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PartCBudgetpreparation
4.“whatif”analysisandscenarioplanning
4.1“whatif”analysis
4.2scenarioplanning
-Scenariosaredescriptionsofvividlydifferent,contrastingandrelevant
futureenvironmentinwhichthebusinessmayhavetooperate.The
scenariosdescribethekeytrendsandinteractionsthatmaycharacterize
thedevelopmentofaparticularfutureenvironment.
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PartCBudgetpreparation
-processofscenarioplanning
Definethebusinessquestion
Identifythecriticalfactors
Identifytheinputs
Generatethescenario
Developthescenario
Transferthescenariointo
businessmodel
Developstrategicplan
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PartCBudgetpreparation
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PartCBudgetpreparation
Atoymanufactureproducestwoproducts,AandB.Standardcostare
asfollows.AB
Directmaterial2kg1kg
Directlabor18mins30mins
Budgetedsales450550
Budgetedinventory:
Finishedgoods
openinginventory2050
closinginventory3040
Rawmaterial
openinginventory50kg
closinginventory60kg
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PartCBudgetpreparation
Q1.Thetotaldirectmaterialusagebudgetis?
Q2.Thetotaldirectmaterialpurchasebudgetis?
Q3.Thetotaldirectlaborbudgetis?
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