F2 Chapter 19 Budget Preparation ACCAspace Provided by ACCA Research Institute Copyright ?? ACCAspace4>> ACCAspace A特许公认会计师教育平台 ACCA F2 Management Accounting (MA) 管理会计 ACCA Lecturer: Belinda Qiu Copyright ?? ACCAspace> ACCAspace A特许公认会计师教育平台 2 Part C Nature and purpose of budgeting 1. Objectives of budgeting 2. Planning, budgeting and control 3. Administration of the budget 4. The budget process Copyright ?? ACCAspace> ACCAspace A特许公认会计师教育平台 3 Part C Budget preparation 1. Functional budget (sales, production, material, labor) 2. Cash budget 3. Master budget 4. “what if ”analysis and scenario planning
Copyright ?? ACCAspace> ACCAspace A特许公认会计师教育平台 4 Part C Budget preparation 1. Function budget
Copyright ?? ACCAspace> ACCAspace A特许公认会计师教育平台 5 Part C Budget preparation
Copyright ?? ACCAspace> ACCAspace A特许公认会计师教育平台 6 Part C Budget preparation 怎样做budget preparation? 1. 看principal budget factor,是production capacity还是sales? 2. 根据production capacity available判断(labor, material, machine hours) 是production capacity,先做production cost budget(cost & quantity)- 考虑sales & inventory budget. If shortfall, ways to increase the output( OT, subcontracting, new source)- material, labor & machine hours budget; if capacity>sales,需求是否是对价格敏感的,product diversification,降价。 是sales, 先做sales & finished goods budget, 再做production capacity budget
Copyright ?? ACCAspace> ACCAspace A特许公认会计师教育平台 7 Part C Budget preparation Sales budget
Copyright ?? ACCAspace> ACCAspace A特许公认会计师教育平台 8 Part C Budget preparation Production budget Copyright ?? ACCAspace> ACCAspace A特许公认会计师教育平台 9 Part C Budget preparation Labor budget
Copyright ?? ACCAspace> ACCAspace A特许公认会计师教育平台 10 Part C Budget preparation
Copyright ?? ACCAspace> ACCAspace A特许公认会计师教育平台 11 Part C Budget preparation
Copyright ?? ACCAspace> ACCAspace A特许公认会计师教育平台 12 Part C Budget pre
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