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MANACC: BUDGETING

MANACC: BUDGETING
21問 • 2年前
  • JORNALA, David Christian - HRDM 1-2 B. Jornala
    • 通報

    問題一覧

  • 1

    is a plan, expressed in quantitative terms, on how to acquire and use the resources of an entity during a certain future period of time.

    Budget

  • 2

    is a comprehensive budget that consolidates the overall plan of the organization within a budget period. It consists of all the individual budgets for each of the segments of the organization aggregated or consolidated into one overall budget for the entire firm. (Other terms: pro forma budget, planning budget, forecast budget, master profit plan)

    Master budget

  • 3

    Long-range planning carried out by top management.

    Strategic planning

  • 4

    Short-term planning designed to address a specific set of circumstances.

    Tactical planning

  • 5

    - A budget prepared for one level of activity within a certain period. It is also known as static budget.

    Fixed budget

  • 6

    A reporting system wherein the planned level of activity is adjusted to the actual level of activity before the performance report is prepared. It is also known as variable budget or sliding scale budget.

    Flexible budget

  • 7

    A 12-month budget that rolls forward one month while the current month is being completed (Other terms: perpetual budget, rolling budget)

    Continuous Budget

  • 8

    A budgeting process wherein the current period's budget is simply adjusted to allow for changes planned for the coming period.

    Incremental Budget

  • 9

    The process of developing budget estimates by requiring all levels of management to estimate sales, production, and other operating data as though operations were being initiated for the first time.

    Zero-Based Budget

  • 10

    A product's revenues and expenses are estimated over its entire life cycle (from research and development to withdrawal of customer support).

    Life-cycle budget

  • 11

    A budget plan for annual fixed costs that arises from top management decisions directly reflecting corporate policy.

    Discretionary Budget

  • 12

    - A process wherein expenditures are budgeted by purpose.

    Program budgeting

  • 13

    A budget that identifies revenues and costs with an individual controlling their incurrence

    Responsibility budget

  • 14

    A budgeting that applies the Activity-Based Costing (ABC) principles and procedures to budgeting.

    Activity-Based Budgeting

  • 15

    _______ is a Japanese term that means continuous improvement. Thus, Kaizen budgeting assumes the continuous improvement of products and processes; the effects of improvement and the costs of their implementation are estimated.

    Kaizen Budgeting

  • 16

    A process wherein budgets are prepared by top management with little or no inputs from operating personnel.

    Imposed Budgeting

  • 17

    Budgeting process in which information flows top down and bottom up.

    Participatory budgeting

  • 18

    A group of key management persons (usually composed of the sales manager, production manager, chief engineer, treasurer and controller) responsible for over-all policy matters relating to the budget program and for coordinating the budget preparation.

    Budget committee

  • 19

    This describes how a budget is prepared and includes a planning calendar distribution for all budget schedules.

    Budget manual

  • 20

    It shows a comparison of the actual and budget performance. The budget variances are also shown on the report.

    Budget report

  • 21

    Results when revenues are intentionally underestimated or expenses are intentionally overestimated during the budgeting process.

    Budgetary slack

    • Accounting: Cost Concepts and Cost Behavior Analysis

    Accounting: Cost Concepts and Cost Behavior Analysis

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 19問 · 2年前

    Accounting: Cost Concepts and Cost Behavior Analysis

    Accounting: Cost Concepts and Cost Behavior Analysis

    19問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Accounting: COST ACCOUNTING CYCLE

    Accounting: COST ACCOUNTING CYCLE

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 21問 · 2年前

    Accounting: COST ACCOUNTING CYCLE

    Accounting: COST ACCOUNTING CYCLE

    21問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Cost-Volume- Profit and Break-Even Analysis

    Cost-Volume- Profit and Break-Even Analysis

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

    Cost-Volume- Profit and Break-Even Analysis

    Cost-Volume- Profit and Break-Even Analysis

    7問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    AOM (group 1)

    AOM (group 1)

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 29問 · 2年前

    AOM (group 1)

    AOM (group 1)

    29問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    AOM (Introduction)

    AOM (Introduction)

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 8問 · 2年前

    AOM (Introduction)

    AOM (Introduction)

    8問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Microeconomics: Demand and Supply

    Microeconomics: Demand and Supply

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 15問 · 2年前

    Microeconomics: Demand and Supply

    Microeconomics: Demand and Supply

    15問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    LOGISTICS

    LOGISTICS

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 47問 · 2年前

    LOGISTICS

    LOGISTICS

    47問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    AOM (Group 2)

    AOM (Group 2)

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 29問 · 2年前

    AOM (Group 2)

    AOM (Group 2)

    29問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    CHAPTER 3LOGISTICS: STRATEGIC DECISION AND ISSUES

    CHAPTER 3LOGISTICS: STRATEGIC DECISION AND ISSUES

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 26問 · 2年前

    CHAPTER 3LOGISTICS: STRATEGIC DECISION AND ISSUES

    CHAPTER 3LOGISTICS: STRATEGIC DECISION AND ISSUES

    26問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    CHAP 1: OPMAN TQM

    CHAP 1: OPMAN TQM

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 35問 · 2年前

    CHAP 1: OPMAN TQM

    CHAP 1: OPMAN TQM

    35問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Environmental Science: BIOGEO CYCLES

    Environmental Science: BIOGEO CYCLES

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 53問 · 2年前

    Environmental Science: BIOGEO CYCLES

    Environmental Science: BIOGEO CYCLES

    53問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    MICROECONOMICS RANDOM SHITS

    MICROECONOMICS RANDOM SHITS

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 9問 · 2年前

    MICROECONOMICS RANDOM SHITS

    MICROECONOMICS RANDOM SHITS

    9問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    AOM: (group 4)

    AOM: (group 4)

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 34問 · 2年前

    AOM: (group 4)

    AOM: (group 4)

    34問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    AOM (Group 2)

    AOM (Group 2)

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 29問 · 2年前

    AOM (Group 2)

    AOM (Group 2)

    29問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    MANACC: ABSORPTION AND VARIABLE COSTING

    MANACC: ABSORPTION AND VARIABLE COSTING

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

    MANACC: ABSORPTION AND VARIABLE COSTING

    MANACC: ABSORPTION AND VARIABLE COSTING

    7問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    MANACC: FINANCIAL STATEMENT ANALYSIS

    MANACC: FINANCIAL STATEMENT ANALYSIS

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 20問 · 2年前

    MANACC: FINANCIAL STATEMENT ANALYSIS

    MANACC: FINANCIAL STATEMENT ANALYSIS

    20問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    MANACC: TRANSFER PRICING

    MANACC: TRANSFER PRICING

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

    MANACC: TRANSFER PRICING

    MANACC: TRANSFER PRICING

    7問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    EnviScie: Biomes

    EnviScie: Biomes

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 18問 · 2年前

    EnviScie: Biomes

    EnviScie: Biomes

    18問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Enviscie: Epidemiology

    Enviscie: Epidemiology

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 10問 · 2年前

    Enviscie: Epidemiology

    Enviscie: Epidemiology

    10問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Enviscie: RADIATION AND CHEMICAL MUTAGENS

    Enviscie: RADIATION AND CHEMICAL MUTAGENS

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

    Enviscie: RADIATION AND CHEMICAL MUTAGENS

    Enviscie: RADIATION AND CHEMICAL MUTAGENS

    7問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Enviscie: Man and the environment

    Enviscie: Man and the environment

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 5問 · 2年前

    Enviscie: Man and the environment

    Enviscie: Man and the environment

    5問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Enviscie: Disaster risk and Resilience

    Enviscie: Disaster risk and Resilience

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 46問 · 2年前

    Enviscie: Disaster risk and Resilience

    Enviscie: Disaster risk and Resilience

    46問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    LOGMAN: PACKAGING AND LABELING

    LOGMAN: PACKAGING AND LABELING

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 18問 · 2年前

    LOGMAN: PACKAGING AND LABELING

    LOGMAN: PACKAGING AND LABELING

    18問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    LOGMAN: Material Handling

    LOGMAN: Material Handling

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 15問 · 2年前

    LOGMAN: Material Handling

    LOGMAN: Material Handling

    15問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Microeconomics: Cost and Profits

    Microeconomics: Cost and Profits

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 20問 · 2年前

    Microeconomics: Cost and Profits

    Microeconomics: Cost and Profits

    20問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Microeconomics: The consumer behavior

    Microeconomics: The consumer behavior

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 23問 · 2年前

    Microeconomics: The consumer behavior

    Microeconomics: The consumer behavior

    23問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Microeconomics: Marginal Revenue and profit maximization and loss minimization

    Microeconomics: Marginal Revenue and profit maximization and loss minimization

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

    Microeconomics: Marginal Revenue and profit maximization and loss minimization

    Microeconomics: Marginal Revenue and profit maximization and loss minimization

    7問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    問題一覧

  • 1

    is a plan, expressed in quantitative terms, on how to acquire and use the resources of an entity during a certain future period of time.

    Budget

  • 2

    is a comprehensive budget that consolidates the overall plan of the organization within a budget period. It consists of all the individual budgets for each of the segments of the organization aggregated or consolidated into one overall budget for the entire firm. (Other terms: pro forma budget, planning budget, forecast budget, master profit plan)

    Master budget

  • 3

    Long-range planning carried out by top management.

    Strategic planning

  • 4

    Short-term planning designed to address a specific set of circumstances.

    Tactical planning

  • 5

    - A budget prepared for one level of activity within a certain period. It is also known as static budget.

    Fixed budget

  • 6

    A reporting system wherein the planned level of activity is adjusted to the actual level of activity before the performance report is prepared. It is also known as variable budget or sliding scale budget.

    Flexible budget

  • 7

    A 12-month budget that rolls forward one month while the current month is being completed (Other terms: perpetual budget, rolling budget)

    Continuous Budget

  • 8

    A budgeting process wherein the current period's budget is simply adjusted to allow for changes planned for the coming period.

    Incremental Budget

  • 9

    The process of developing budget estimates by requiring all levels of management to estimate sales, production, and other operating data as though operations were being initiated for the first time.

    Zero-Based Budget

  • 10

    A product's revenues and expenses are estimated over its entire life cycle (from research and development to withdrawal of customer support).

    Life-cycle budget

  • 11

    A budget plan for annual fixed costs that arises from top management decisions directly reflecting corporate policy.

    Discretionary Budget

  • 12

    - A process wherein expenditures are budgeted by purpose.

    Program budgeting

  • 13

    A budget that identifies revenues and costs with an individual controlling their incurrence

    Responsibility budget

  • 14

    A budgeting that applies the Activity-Based Costing (ABC) principles and procedures to budgeting.

    Activity-Based Budgeting

  • 15

    _______ is a Japanese term that means continuous improvement. Thus, Kaizen budgeting assumes the continuous improvement of products and processes; the effects of improvement and the costs of their implementation are estimated.

    Kaizen Budgeting

  • 16

    A process wherein budgets are prepared by top management with little or no inputs from operating personnel.

    Imposed Budgeting

  • 17

    Budgeting process in which information flows top down and bottom up.

    Participatory budgeting

  • 18

    A group of key management persons (usually composed of the sales manager, production manager, chief engineer, treasurer and controller) responsible for over-all policy matters relating to the budget program and for coordinating the budget preparation.

    Budget committee

  • 19

    This describes how a budget is prepared and includes a planning calendar distribution for all budget schedules.

    Budget manual

  • 20

    It shows a comparison of the actual and budget performance. The budget variances are also shown on the report.

    Budget report

  • 21

    Results when revenues are intentionally underestimated or expenses are intentionally overestimated during the budgeting process.

    Budgetary slack