Preparing a budget : expert solutions to everyday challenges. - Harvard Business School. Press (Boston, Mass. : Harvard Business Press, 2009)
Mentor's message : the power of a well-prepared budget -- Preparing a budget : the basics -- An overview of budgeting -- What is a budget? -- How does the budgeting process work? -- Why is a budget valuable? -- Types of budgets -- Approaches to preparing a budget -- Traditional budgeting -- Alternative approaches -- Kaizen budgeting -- Budgeting and the balanced scorecard -- Categorizing expenses -- Fixed and variable costs -- Allocated costs -- Activity-based costing -- Activity-based budgeting -- Preparing an operating budget -- Defining your goals -- Articulating your assumptions -- Forecasting sales -- Forecasting revenues -- Forecasting cost of goods sold -- Estimating SG&A costs -- Calculating operating income -- Exploring "what-if" scenarios -- Preparing a capital budget -- What is a capital budget? -- Capital budgeting techniques -- When your budget and reality differ -- What is variance? -- What causes it? -- Tips and tools -- Tools for preparing a budget -- Test yourself -- Key terms -- To learn more.
Includes bibliographical references (pages 79-85).
Description based on print version record.
Keywords: Budget in business; Budget in business; BUSINESS & ECONOMICS / Industrial Management; BUSINESS & ECONOMICS / Management; BUSINESS & ECONOMICS / Management Science; BUSINESS & ECONOMICS / Organizational Behavior; elektronické knihy; electronic books