Dữ liệu biên mục

Tools for Enterprise Performance Evaluation: Budgeting and Decision Making
Loại tài liệu: Book
Mã tài liệu: 79830
Mã ngôn ngữ: en
Tác giả: Skousen, Christopher J.; Walther, Larry M.
Thông tin xuất bản: Bookboon
Tình trạng vật lý: 43 p.
Từ khóa: Budgeting, Decision Making
Danh mục: Sách, Kinh doanh, Kinh tế, Tài chính & Kế toán, Quản lý kinh doanh
Môn học: (02-TDHKT-TLTK) Tài liệu tham khảo, (04-TDHVN-TLTK) Tài liệu tham khảo, (06-KQTKD-TLTK) Tài liệu tham khảo, (11-KQT-TLTK) Tài liệu tham khảo
Năm xuất bản: 2010
Số sách còn lại: Không giới hạn
Thời gian mượn: Bạn chưa đăng nhập.
Tóm tắt theo nội dung: In any successful organization, managers must be held accountable for the results of their decisions and related execution, particularly in regards to budgeting and financial decision making.Tools for Enterprise Performance Management: Budget and Decision Making examines the various roles that managers can have within an organization, as well as the tools and strategies which will allow them to perform to the best of their potential and make financial decisions which will benefit their organization. It is a useful text for both financial managers looking to improve their professional decision making, and also for supervisors and upper-management who need to understand the basis on which to evaluate their managers. It is a free e-book which can be downloaded here. The text begins with a discussion of centralized vs. de-centralized decision making, as well as responsibility centers, cost and profit centers, and investment centers. Other topics include traceable costs, common fixed costs, standard costs, and the flexible budget as a tool for performance evaluation, planning, and efficiency of operation. Variance analysis is discussed in detail, with attention given to direct materials, variance calculation, direct labor, factory overhead, journal entry, recapping standards, and more. Tables and charts are utilized throughout to supplement explanations
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