Shim / Siegel Budgeting Basics and Beyond

4. Auflage 2011
ISBN: 978-1-118-12796-4
Verlag: John Wiley & Sons
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 560 Seiten, E-Book

Reihe: Wiley Corporate F&A

A convenient and up-to-date reference tool for today's financialand nonfinancial managers in public practice and privateindustry
If the very thought of budgets pushes your sanity over thelimit, then this practical, easy-to-use guide is just what youneed. Budgeting Basics and Beyond, Fourth Edition equips youwith an all-in-one resource guaranteed to make the budgetingprocess easier, less stressful, and more effective. The new editioncovers rolling budgets (forecasts), activity-based budgeting,life-cycle budgeting. Cloud computing, Balanced Scorecard,budgeting for nonprofit organizations, business simulations forexecutive and management training, and much more!
* Includes several new software packages, computer-based modelsand spreadsheet applications, including Value Chain Managementsoftware, Financial Planning and Performance software, Web 2.0,Cloud computing, and capital budgeting software
* Features case studies, illustrations, exhibits, forms,checklists, graphs, samples, and worked-out solutions to a widevariety of budgeting, planning, and control problems
* Offers financial planning and new types of financial modeling,variance analysis, Web-based budgeting, active budgetingilluminating "what-if" analyses throughout, spreadsheetapplications, break-even analysis, project analysis, and capitalbudgeting
Budgeting Basics and Beyond, Fourth Edition is apractical, easy-to-use problem-solver and up-to-date reference toolfor today's financial and nonfinancial managers in public practiceand private industry.

Autoren/Hrsg.

Shim, Jae K.

Siegel, Joel G.

Shim, Allison I.

Inhaltsverzeichnis

About the Authors xi
Preface xiii
Chapter 1: The What and Why of Budgeting: An Introduction 1
Chapter 2: Strategic Planning and Budgeting: Process,Preparation, and Control 29
Chapter 3: Administering the Budget: Reports, Analyses, andEvaluations 45
Chapter 4: Break-Even and Contribution Margin Analysis: Profit,Cost, and Volume Changes 57
Chapter 5: Profit Planning: Targeting and Reaching AchievableGoals 79
Chapter 6: Master Budget: Genesis of Financial Forecasting andProfit Planning 95
Chapter 7: Cost Behavior: Emphasis on Flexible Budgets 119
Chapter 8: Evaluating Performance: The Use of Variance Analysis131
Chapter 9: Manufacturing Costs: Sales Forecasts and RealisticBudgets 191
Chapter 10: Marketing: Budgeting for Sales, Advertising, andDistribution 203
Chapter 11: Research and Development: Budgets for a Long-TermPlan 223
Chapter 12: General and Administrative Costs: Budgets forMaximum Productivity 237
Chapter 13: Capital Expenditures: Assets to Be Bought, Sold, andDiscarded 243
Chapter 14: Forecasting and Planning: Reducing Risk in DecisionMaking 267
Chapter 15: Moving Averages and Smoothing Techniques:Quantitative Forecasting 277
Chapter 16: Regression Analysis: Popular Sales Forecast System289
Chapter 17: Cash Budgeting and Forecasting Cash Flow: TwoPragmatic Methods 301
Chapter 18: Financial Modeling: Tools for Budgeting and ProfitPlanning 315
Chapter 19: Using Software Packages and E-Budgeting:Computer-Based Models, Spreadsheets, and Web-Based Systems 329
Chapter 20: Capital Budgeting: Selecting the Optimum Long-TermInvestment and Real Options 351
Chapter 21: Budgeting for Cost Management: Activity-BasedBudgeting and Life-Cycle Budgeting 393
Chapter 22: Zero-Base Budgeting: Priority Budgeting for BestResource Allocation 411
Chapter 23: Managers' Performance and Balanced Scorecard:Evaluation at the Division Level 419
Chapter 24: Budgeting for Service Organizations: SpecialFeatures 453
Chapter 25: Budgeting for Nonprofit Organizations: Diverse Types463
Chapter 26: Using Management Games for Executive Training487
Appendix I: Future and Present Value Tables 505
Appendix II: Statistical Table 511
Glossary of Budgeting and Planning Terms 513
Index 531

Über Autor(innen)

JAE K. SHIM, PhD, has authored or coauthored more than fiftyprofessional and college finance and accounting books. Thirty ofhis publications have been translated into various languages suchas Chinese, Spanish, Russian, Polish, Croatian, Italian, Japanese,and Korean. He is CEO of Delta Consulting Co., a consulting andtraining firm, and accounting and finance professor at CaliforniaState University, Long Beach.
JOEL G. SIEGEL, PhD, CPA, is the author of over fiftybooks and has written hundreds of articles for accounting andfinancial journals. He was a member of the audit staff at Coopers& Lybrand. Dr. Siegel has acted as consultant in accountingissues to many organizations, including IT&T, Citicorp, andPerson/Wolinsky CPA Review.
ALLISON I. SHIM, MS, is CFO of Delta Consulting Co. Sheis a finance expert and a PhD candidate at the University ofCalifornia at Irvine.