基本信息
文件名称：第三年第一学期管理会计与决策第九周：预算编制与管理系统.pptx
文件大小：890.2 KB
总页数：27 页
更新时间：2026-03-26
总字数：约7.15千字
文档摘要
ManagementAccountingandDecisionsI2013/14Lecture9:Budgeting(2of2)ManagementControlSystems1
Review2LastweekweintroducedtheideaofbudgetingWelookedatsomeofthetechniquesusedinbuildingupamasterbudgetinstagesTodaywewillexaminefurtheraspectsofbudgeting
Contents3MoretheoryMorebudgetingmethodsRollingbudgetZero-basedbudgetingBehaviouralaspectsofbudgetingResponsibilityCentresFlexiblebudget/VarianceAnalysisTheproblemwithstaticbudgetsHowflexiblebudgetsworkWewilllookatapracticeexample
Rollingbudget(orcontinuousbudget)
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