Page 6 - Budgeting for Managers

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Contents

Preface ix
1. Budgeting: Why and How 1
Why Make a Budget? Who Reads Budgets? 2
Eight Steps to Creating a Budget 5
Success Review 18
Manager’s Checklist for Chapter 1 18

2. The Parts of a Budget 20
Time Periods of Your Budget 20
Budget and Vision 23
Forecasting Income 29
Expense Categories vs. Account Codes 32
Key Accounting Concepts 34
Manager’s Checklist for Chapter 2 39
3. Gathering Production Figures 41
Gathering Past Figures 42
Working with Multiple Periods 45
Working with Account Categories and
Line Item Names 50
Evaluating the Quality of Your Information 50
Working with Multiple Periods and Trends 52
Manager’s Checklist for Chapter 3 53
4. Creating a Production Budget 55
Estimation Methods 56
Planning the Future in Detail 58
A Sample Manufacturing Budget 61
Manager’s Checklist for Chapter 4 71

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