{"product_id":"handbook-of-budgeting-hardback-9780470920459","title":"Handbook of Budgeting (Hardback) 9780470920459","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eHandbook of Budgeting\u003c\/font\u003e\u003cbr\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003c\/p\u003e\n\u003cp\u003e\u003cfont size=\"4\"\u003eWilliam R. Lalli (Edited by), WR Lalli (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9780470920459, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 20 February 2012\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e864 pages, Drawings: 88 B\u0026amp;W, 0 Color; Screen captures: 4 B\u0026amp;W, 0 Color; Tables: 233 B\u0026amp;W, 0 Color\u003cbr\u003e26.2 x 18.8 x 3.6 cm, 1.47 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003eNo other management tool provides the operational direction that a well-planned budget can. Now in a new edition, this book provides updated coverage on issues such as budgeting for exempt organizations and nonprofits in light of the IRS' newly issued Form 990; what manufacturing CFOs' budgeting needs are; current technology solutions; and updated information on value-based budgets. Controllers, budget directors, and CFOs will benefit from this practical \"how-to\" book's coverage, from the initial planning process to forecasting to specific industry budgets.\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e\u003cp\u003eForeword xv\u003c\/p\u003e \u003cp\u003ePreface xvii\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart One: Introduction to the Budgeting Process\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1: Integrating the Balanced Scorecard for Improved Planning and Performance Management 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview 3\u003c\/p\u003e \u003cp\u003eElements of a Balanced Scorecard 5\u003c\/p\u003e \u003cp\u003eUse of Strategy Maps 11\u003c\/p\u003e \u003cp\u003eScorecard Cascading 12\u003c\/p\u003e \u003cp\u003eBringing It All Together 13\u003c\/p\u003e \u003cp\u003eIntegrating the Scorecard with Planning and Performance 14\u003c\/p\u003e \u003cp\u003eBalanced Scorecard and Annual Planning 15\u003c\/p\u003e \u003cp\u003eContinuous Strategic Management with the Scorecard 22\u003c\/p\u003e \u003cp\u003eSummary 24\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2: Strategic Balanced Scorecard–Based Budgeting and Performance Management 25\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction: Why Most Companies Fail to Implement Their Strategies 25\u003c\/p\u003e \u003cp\u003eWhy a few Companies Produce Exceptional Results 26\u003c\/p\u003e \u003cp\u003eMeasure your Strategy with Balanced Scorecard 34\u003c\/p\u003e \u003cp\u003eBalanced Scorecard-Based Budgets 37\u003c\/p\u003e \u003cp\u003ePerformance Management 38\u003c\/p\u003e \u003cp\u003eSummary 39\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3: Budgeting and the Strategic Planning Process 41\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDefinition of Strategic Planning 41\u003c\/p\u003e \u003cp\u003ePlanning Cycle 42\u003c\/p\u003e \u003cp\u003eStrategic Planning Process: A Dynamic Cycle 44\u003c\/p\u003e \u003cp\u003eSituation Analysis 46\u003c\/p\u003e \u003cp\u003eBusiness Direction\/Concept 58\u003c\/p\u003e \u003cp\u003eAlternative Approaches 61\u003c\/p\u003e \u003cp\u003eOperational Plan 62\u003c\/p\u003e \u003cp\u003eMeasurement 66\u003c\/p\u003e \u003cp\u003eFeedback 66\u003c\/p\u003e \u003cp\u003eContingency Planning 68\u003c\/p\u003e \u003cp\u003eProblems in Implementing Formal Strategic Planning Systems 69\u003c\/p\u003e \u003cp\u003eSummary 70\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4: Budgeting and Forecasting: Process Tweak or Process Overhaul? 71\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 71\u003c\/p\u003e \u003cp\u003eSurvey Methodology 72\u003c\/p\u003e \u003cp\u003eFindings: Budgeting Process 72\u003c\/p\u003e \u003cp\u003eFindings: Forecasting Process 86\u003c\/p\u003e \u003cp\u003eReport Summary 89\u003c\/p\u003e \u003cp\u003eDeveloping a Road Map for Change 90\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5: The Budget: An Integral Element of Internal Control 93\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 93\u003c\/p\u003e \u003cp\u003eThe Control Environment 94\u003c\/p\u003e \u003cp\u003ePlanning Systems 96\u003c\/p\u003e \u003cp\u003eReporting Systems 98\u003c\/p\u003e \u003cp\u003eSummary 102\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6: Relationship Between Strategic Planning and the Budgeting Process 103\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 103\u003c\/p\u003e \u003cp\u003eHow to Plan 103\u003c\/p\u003e \u003cp\u003eThe Audience for Whom the Plan Is Designed 104\u003c\/p\u003e \u003cp\u003eStrategic Business Planning and Its Role in Budgeting 105\u003c\/p\u003e \u003cp\u003ePlanning Differences among Small, Medium, and Large Organizations 106\u003c\/p\u003e \u003cp\u003eComponents of Strategic Planning 107\u003c\/p\u003e \u003cp\u003eManagement and Organization 108\u003c\/p\u003e \u003cp\u003eMarket Analysis 110\u003c\/p\u003e \u003cp\u003eFormulation of Marketing Strategies 111\u003c\/p\u003e \u003cp\u003eOperations Analysis 112\u003c\/p\u003e \u003cp\u003eSummary 114\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7: The Essentials of Business Valuation 115\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 115\u003c\/p\u003e \u003cp\u003eUnderstanding the Valuation Assignment 117\u003c\/p\u003e \u003cp\u003eResearch and Information Gathering 120\u003c\/p\u003e \u003cp\u003eAdjusting and Analyzing the Financial Statements 123\u003c\/p\u003e \u003cp\u003eThree Approaches to Valuing a Business 125\u003c\/p\u003e \u003cp\u003eIncome Approach 125\u003c\/p\u003e \u003cp\u003eMarket Approach 132\u003c\/p\u003e \u003cp\u003eAsset Approach 135\u003c\/p\u003e \u003cp\u003eMaking Adjustments to Value 136\u003c\/p\u003e \u003cp\u003eReaching the Valuation Conclusion 141\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8: Moving Beyond Budgeting: Integrating Continuous Planning and Adaptive Control 145\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 145\u003c\/p\u003e \u003cp\u003eAnnual Budgeting Trap 146\u003c\/p\u003e \u003cp\u003eWhy Some Organizations Are Going Beyond Budgeting 147\u003c\/p\u003e \u003cp\u003eBeyond Budgeting: Enabling a More Adaptive Performance Management Process 148\u003c\/p\u003e \u003cp\u003eClimbing the Twin Peaks of Beyond Budgeting 152\u003c\/p\u003e \u003cp\u003eBeyond Budgeting: Enabling Radical Decentralization 153\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9: Moving Beyond Budgeting: An Update 161\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 161\u003c\/p\u003e \u003cp\u003eBeyond Budgeting Round Table (BBRT) 162\u003c\/p\u003e \u003cp\u003eGuardian Industries Corporation 163\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Two: Tools and Techniques\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10: Implementing Forecasting Best Practices 169\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 169\u003c\/p\u003e \u003cp\u003eBudgeting versus Forecasting 170\u003c\/p\u003e \u003cp\u003eImplementing Forecasting Best Practices 170\u003c\/p\u003e \u003cp\u003eForecasting Best Practices: Process 171\u003c\/p\u003e \u003cp\u003eForecasting Best Practices: Organization 174\u003c\/p\u003e \u003cp\u003eForecasting Best Practices: Technology 176\u003c\/p\u003e \u003cp\u003eConclusion 178\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11: Calculations and Modeling in Budgeting Software 181\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 181\u003c\/p\u003e \u003cp\u003eWhy Companies Use Budgeting Software 181\u003c\/p\u003e \u003cp\u003eCalculations in Accounting Systems and Spreadsheets 183\u003c\/p\u003e \u003cp\u003eBudgeting Software 184\u003c\/p\u003e \u003cp\u003eOLAP Databases 186\u003c\/p\u003e \u003cp\u003eModeling and Budgeting 188\u003c\/p\u003e \u003cp\u003eProcesses 189\u003c\/p\u003e \u003cp\u003eMore Complex Budgeting Calculations 190\u003c\/p\u003e \u003cp\u003eConclusion 192\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12: Cost-Accounting Systems: Integration with Manufacturing Budgeting 193\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 193\u003c\/p\u003e \u003cp\u003eDecision Factors in the Selection Process 194\u003c\/p\u003e \u003cp\u003eCost-Accounting System Options 195\u003c\/p\u003e \u003cp\u003eCosts Associated with a Product 195\u003c\/p\u003e \u003cp\u003eLabor Cost 196\u003c\/p\u003e \u003cp\u003eVariable Costing and Budgeting 197\u003c\/p\u003e \u003cp\u003eFull Costing and Budgeting 217\u003c\/p\u003e \u003cp\u003eCost-Accumulation Procedures 219\u003c\/p\u003e \u003cp\u003eValuation: Actual versus Standard 221\u003c\/p\u003e \u003cp\u003eActual Costing 223\u003c\/p\u003e \u003cp\u003eActual Costing, Budgeting, and Cost Control 226\u003c\/p\u003e \u003cp\u003eStandard Costing 226\u003c\/p\u003e \u003cp\u003eVariance Reporting 231\u003c\/p\u003e \u003cp\u003eVariances and Budgeting 236\u003c\/p\u003e \u003cp\u003eManufacturing Overhead 236\u003c\/p\u003e \u003cp\u003eManufacturing Overhead, Budgeting, and Cost Control 247\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13: Break-Even and Contribution Analysis as a Tool in Budgeting 249\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 249\u003c\/p\u003e \u003cp\u003eBreak-Even Analysis 249\u003c\/p\u003e \u003cp\u003ePrice\/Volume Chart 254\u003c\/p\u003e \u003cp\u003eContribution Analysis 255\u003c\/p\u003e \u003cp\u003eCost–Volume–Price and the Budgeting Process 261\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14: Profitability and the Cost of Capital 263\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 263\u003c\/p\u003e \u003cp\u003eA Market Gauge for Performance 265\u003c\/p\u003e \u003cp\u003eCoping with the Cost of Equity 266\u003c\/p\u003e \u003cp\u003eBuilding Company-Wide Profit Goals 268\u003c\/p\u003e \u003cp\u003eBuilding Divisional Profit Goals 270\u003c\/p\u003e \u003cp\u003eInformation Problems and Cost of Capital 276\u003c\/p\u003e \u003cp\u003eSummary 276\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15: Budgeting Shareholder Value 279\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 279\u003c\/p\u003e \u003cp\u003eLong-Term Valuation 281\u003c\/p\u003e \u003cp\u003eEconomic Value Added 285\u003c\/p\u003e \u003cp\u003eComplementary Measures of Valuation 290\u003c\/p\u003e \u003cp\u003eBudgeting Shareholder Value 293\u003c\/p\u003e \u003cp\u003eSummary 296\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 16: Applying the Budget System 297\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 297\u003c\/p\u003e \u003cp\u003eInitial Budget Department Review of Divisional Budget Packages 299\u003c\/p\u003e \u003cp\u003eDivisional Review Meetings 302\u003c\/p\u003e \u003cp\u003eBudget Consolidation and Analysis 303\u003c\/p\u003e \u003cp\u003ePreliminary Senior Management Review 303\u003c\/p\u003e \u003cp\u003eFinal Revision of Operating Group Plans 304\u003c\/p\u003e \u003cp\u003eSecond Budget Staff Review of Operating Group Plans 304\u003c\/p\u003e \u003cp\u003eRevised Consolidated Budget Preparations 305\u003c\/p\u003e \u003cp\u003eFinal Senior Management Budget Review Sessions 305\u003c\/p\u003e \u003cp\u003eOperating Groups’ Monthly Submissions 306\u003c\/p\u003e \u003cp\u003eEffective Use of Graphics 306\u003c\/p\u003e \u003cp\u003eSummary 306\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 17: Budgets and Performance Compensation 307\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 307\u003c\/p\u003e \u003cp\u003eMeasures of Executive Performance 308\u003c\/p\u003e \u003cp\u003eStructuring Reward Opportunities 316\u003c\/p\u003e \u003cp\u003ePitfalls of Linking Incentives to Budgets 317\u003c\/p\u003e \u003cp\u003eAn Optimal Approach 320\u003c\/p\u003e \u003cp\u003eAdjusting Operating Unit Targets 324\u003c\/p\u003e \u003cp\u003eBudgets and Long-Term Incentive Plans 326\u003c\/p\u003e \u003cp\u003eSummary 328\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 18: Predictive Costing, Predictive Accounting 329\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInternet Forces the Need for Better Cost Forecasting 329\u003c\/p\u003e \u003cp\u003eTraditional Budgeting: An Unreliable Compass 330\u003c\/p\u003e \u003cp\u003eActivity-Based Costing as a Foundation for Activity-Based Planning and Budgeting 331\u003c\/p\u003e \u003cp\u003eBudgeting: User Discontent and Rebellion 331\u003c\/p\u003e \u003cp\u003eWeary Annual Budget Parade 333\u003c\/p\u003e \u003cp\u003eABC\/M as a Solution for Activity-Based Planning and Budgeting 334\u003c\/p\u003e \u003cp\u003eActivity-Based Cost Estimating 335\u003c\/p\u003e \u003cp\u003eActivity-Based Planning and Budgeting Solution 336\u003c\/p\u003e \u003cp\u003eEarly Views of Activity-Based Planning and Budgeting Were Too Simplistic 337\u003c\/p\u003e \u003cp\u003eImportant Role of Resource Capacity Causes New Thinking 337\u003c\/p\u003e \u003cp\u003eMajor Clue: Capacity Exists Only as a Resource 339\u003c\/p\u003e \u003cp\u003eMeasuring and Using Cost Data 340\u003c\/p\u003e \u003cp\u003eUsefulness of Historical Financial Data 341\u003c\/p\u003e \u003cp\u003eWhere Does Activity-Based Planning and Budgeting Fit In? 344\u003c\/p\u003e \u003cp\u003eActivity-Based Planning and Budgeting Solution 345\u003c\/p\u003e \u003cp\u003eRisk Conditions for Forecasting Expenses and Calculated Costs 350\u003c\/p\u003e \u003cp\u003eFramework to Compare and Contrast Expense-Estimating Methods 352\u003c\/p\u003e \u003cp\u003eEconomics 101? 355\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 19: Cost Behavior and the Relationship to the Budgeting Process 357\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 357\u003c\/p\u003e \u003cp\u003eCost Behavior 357\u003c\/p\u003e \u003cp\u003eBreak-Even Analysis 360\u003c\/p\u003e \u003cp\u003eAdditional Cost Concepts 365\u003c\/p\u003e \u003cp\u003eDifferential Cost Concepts 368\u003c\/p\u003e \u003cp\u003eMaximizing Resources 370\u003c\/p\u003e \u003cp\u003eEstimating Costs 373\u003c\/p\u003e \u003cp\u003eSummary 375\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Three: Preparation of Specific Budgets\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 20: Sales and Marketing Budget 379\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 379\u003c\/p\u003e \u003cp\u003eOverview of the Budget Process 379\u003c\/p\u003e \u003cp\u003eSpecial Budgeting Problems 384\u003c\/p\u003e \u003cp\u003ePertinent Tools 389\u003c\/p\u003e \u003cp\u003eUnique Aspects of Some Industries 392\u003c\/p\u003e \u003cp\u003eSummary 394\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 21: Manufacturing Budget 395\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 395\u003c\/p\u003e \u003cp\u003eConcepts 400\u003c\/p\u003e \u003cp\u003eChanging to a Cost-Management System 402\u003c\/p\u003e \u003cp\u003eProblems in Preparing the Manufacturing Budget 407\u003c\/p\u003e \u003cp\u003eThree Solutions 410\u003c\/p\u003e \u003cp\u003eTechnique 410\u003c\/p\u003e \u003cp\u003eDetermining Production Requirements 411\u003c\/p\u003e \u003cp\u003eStep 1: Developing the Plannable Core 413\u003c\/p\u003e \u003cp\u003eStep 2: Obtaining Sales History and Forecast 413\u003c\/p\u003e \u003cp\u003eStep 3: Scheduling New and Revised Product Appearance 415\u003c\/p\u003e \u003cp\u003eStep 4: Determining Required Inventory Levels 416\u003c\/p\u003e \u003cp\u003eStep 5: Establishing Real Demonstrated Shop Capacity 418\u003c\/p\u003e \u003cp\u003eStep 6: Publishing the Master Schedule 424\u003c\/p\u003e \u003cp\u003eA Total Quality Program—The Other Alternative 425\u003c\/p\u003e \u003cp\u003eInventory and Replenishment 431\u003c\/p\u003e \u003cp\u003eMore on the Manufacturing Budget 434\u003c\/p\u003e \u003cp\u003eDetermining Raw-Material Requirements 434\u003c\/p\u003e \u003cp\u003eDetermining Other Indirect-Material Costs 436\u003c\/p\u003e \u003cp\u003eDetermining Direct-Labor Costs 437\u003c\/p\u003e \u003cp\u003eEstablishing the Manufacturing Overhead Functions and Services 440\u003c\/p\u003e \u003cp\u003eQuality Control Economics Review Questions 447\u003c\/p\u003e \u003cp\u003ePlant Engineering Buildings and Equipment Maintenance Review Questions 449\u003c\/p\u003e \u003cp\u003eFloor and Work-in-Process Control Review Questions 450\u003c\/p\u003e \u003cp\u003eSummary 451\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 22: Research and Development Budget 455\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRelationship of Research and Development and Engineering to the Total Budgeting Process 455\u003c\/p\u003e \u003cp\u003eProblems in Establishing Research and Development and Engineering Objectives 459\u003c\/p\u003e \u003cp\u003eDeveloping a Technological Budget 465\u003c\/p\u003e \u003cp\u003ePreparing a Departmental Budget 481\u003c\/p\u003e \u003cp\u003eManaging a Budget 484\u003c\/p\u003e \u003cp\u003eCoordinating Project Budgets 490\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 23: Administrative-Expense Budget 493\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 493\u003c\/p\u003e \u003cp\u003eRole and Scope of the Administrative-Expense Budget 493\u003c\/p\u003e \u003cp\u003eMethods Used for Preparing the Administrative-Expense Budget 498\u003c\/p\u003e \u003cp\u003eFactors that Impact the Administrative-Expense Budget 502\u003c\/p\u003e \u003cp\u003eUnique Issues Impacting the Administrative-Expense Budget 503\u003c\/p\u003e \u003cp\u003eTools and Techniques for Managing the Administrative-Expense Budget 504\u003c\/p\u003e \u003cp\u003eSummary 506\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 24: Budgeting the Purchasing Department and the Purchasing Process 507\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDescription and Definition of the Process Approach 507\u003c\/p\u003e \u003cp\u003eRole of Process Measures 512\u003c\/p\u003e \u003cp\u003eProcess Measures 513\u003c\/p\u003e \u003cp\u003eCreating the Procurement Process Budget 517\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 25: Capital Investment Review: Toward a New Process 519\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 519\u003c\/p\u003e \u003cp\u003eContext of the Revised Capital-Investment Review Process 520\u003c\/p\u003e \u003cp\u003eBenchmarking Capital-Investment Review Best Practices 523\u003c\/p\u003e \u003cp\u003eRevised Capital-Investment Review Process: Overview 527\u003c\/p\u003e \u003cp\u003eImplementation: What Bonneville Learned in the First Three Years 541\u003c\/p\u003e \u003cp\u003eSummary 544\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 26: Leasing 545\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 545\u003c\/p\u003e \u003cp\u003eOverview of the Leasing Process 546\u003c\/p\u003e \u003cp\u003ePossible Advantages of Leasing 549\u003c\/p\u003e \u003cp\u003ePossible Disadvantages of Leasing 550\u003c\/p\u003e \u003cp\u003eTypes of Lease Sources 550\u003c\/p\u003e \u003cp\u003eLease Reporting 552\u003c\/p\u003e \u003cp\u003eLease versus Purchase Analysis 560\u003c\/p\u003e \u003cp\u003eFinancial Accounting Standards Board Rule 13 Case Illustration 564\u003c\/p\u003e \u003cp\u003eNegotiation of Leases 565\u003c\/p\u003e \u003cp\u003eSelecting a Lessor 566\u003c\/p\u003e \u003cp\u003eLease-Analysis Techniques 566\u003c\/p\u003e \u003cp\u003eLease Form 572\u003c\/p\u003e \u003cp\u003eSummary 579\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 27: Balance-Sheet Budget 581\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 581\u003c\/p\u003e \u003cp\u003ePurpose of the Balance-Sheet Budget 582\u003c\/p\u003e \u003cp\u003eDefinition 582\u003c\/p\u003e \u003cp\u003eResponsibility for the Budget 583\u003c\/p\u003e \u003cp\u003eTypes of Financial Budgets 587\u003c\/p\u003e \u003cp\u003ePreparing Financial Budgets 588\u003c\/p\u003e \u003cp\u003ePreparing the Balance-Sheet Budget 591\u003c\/p\u003e \u003cp\u003eAdequate Cash 620\u003c\/p\u003e \u003cp\u003eFinancial Ratios 620\u003c\/p\u003e \u003cp\u003eAnalyzing Changes in the Balance Sheet 628\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 28: Budgeting Property and Liability Insurance Requirements 635\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 635\u003c\/p\u003e \u003cp\u003eRole Risk Management Plays in the Budgeting Process 637\u003c\/p\u003e \u003cp\u003eTypes of Insurance Mechanisms 638\u003c\/p\u003e \u003cp\u003eRole of Insurance\/Risk Consultants 639\u003c\/p\u003e \u003cp\u003eUse of Agents\/Brokers 639\u003c\/p\u003e \u003cp\u003eSelf-Insurance Alternatives 640\u003c\/p\u003e \u003cp\u003eIdentifying the Need for Insurance 643\u003c\/p\u003e \u003cp\u003eKey Insurance Coverages 645\u003c\/p\u003e \u003cp\u003eIdentifying Your Own Risks 650\u003c\/p\u003e \u003cp\u003eHow to Budget for Casualty Premiums 653\u003c\/p\u003e \u003cp\u003eSummary 656\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Four: Budgeting Applications\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 29: Budgeting: Key to Corporate Performance Management 659\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFuture of Budgeting 659\u003c\/p\u003e \u003cp\u003eAdding Value to the Organization 660\u003c\/p\u003e \u003cp\u003eCorporate Performance Management 661\u003c\/p\u003e \u003cp\u003eDeveloping a Budget Process Focused on Implementation of Strategy 662\u003c\/p\u003e \u003cp\u003eRole of Technology 666\u003c\/p\u003e \u003cp\u003eOvercoming Organizational Resistance 669\u003c\/p\u003e \u003cp\u003ePlanning and Controlling Implementation of a New System 670\u003c\/p\u003e \u003cp\u003eConclusion 675\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 30: Zero-Based Budgeting 677\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 677\u003c\/p\u003e \u003cp\u003eProblems with Traditional Techniques 678\u003c\/p\u003e \u003cp\u003eZero-Based Approach 679\u003c\/p\u003e \u003cp\u003eZero-Based Budgeting Procedures 680\u003c\/p\u003e \u003cp\u003eDecision Package 681\u003c\/p\u003e \u003cp\u003eRanking Process 687\u003c\/p\u003e \u003cp\u003eCompleting the Profit and Loss 689\u003c\/p\u003e \u003cp\u003ePreparing Detailed Budgets 692\u003c\/p\u003e \u003cp\u003eSummary 695\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 31: Bracket Budgeting 697\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 697\u003c\/p\u003e \u003cp\u003eApplication of Bracket Budgeting 698\u003c\/p\u003e \u003cp\u003ePremises to Profits? 699\u003c\/p\u003e \u003cp\u003eDeveloping a Tactical Budgeting Model 700\u003c\/p\u003e \u003cp\u003eBracket Budgeting in Annual Planning 719\u003c\/p\u003e \u003cp\u003eConsolidating Income Statements 720\u003c\/p\u003e \u003cp\u003eSummary of Benefits 720\u003c\/p\u003e \u003cp\u003eSummary 722\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 32: Program Budgeting: Planning, Programming, Budgeting 723\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 723\u003c\/p\u003e \u003cp\u003eDescription of Program Budgeting 724\u003c\/p\u003e \u003cp\u003eHistory 728\u003c\/p\u003e \u003cp\u003eFramework of Program Budgeting 734\u003c\/p\u003e \u003cp\u003eProgram Structuring 747\u003c\/p\u003e \u003cp\u003eTypes of Analysis 751\u003c\/p\u003e \u003cp\u003eInstallation Considerations 759\u003c\/p\u003e \u003cp\u003eSummary 763\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 33: Activity-Based Budgeting 767\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 767\u003c\/p\u003e \u003cp\u003eTraditional Budgeting Does Not Support Excellence 768\u003c\/p\u003e \u003cp\u003eActivity-Based Budgeting Definitions 771\u003c\/p\u003e \u003cp\u003eActivity-Based Budgeting Process 774\u003c\/p\u003e \u003cp\u003eLinking Strategy and Budgeting 775\u003c\/p\u003e \u003cp\u003eTranslate Strategy to Activities 780\u003c\/p\u003e \u003cp\u003eDetermine Workload 781\u003c\/p\u003e \u003cp\u003eCreate Planning Guidelines 783\u003c\/p\u003e \u003cp\u003eIdentify Interdepartmental Projects 783\u003c\/p\u003e \u003cp\u003eImprovement Process 787\u003c\/p\u003e \u003cp\u003eFinalizing the Budget 787\u003c\/p\u003e \u003cp\u003ePerformance Reporting 788\u003c\/p\u003e \u003cp\u003eSummary 790\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Five: Industry Budgets\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 34: Budgeting For Corporate Taxes 793\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 793\u003c\/p\u003e \u003cp\u003eTaxation of C Corporations 794\u003c\/p\u003e \u003cp\u003ePersonal Holding Company Tax 799\u003c\/p\u003e \u003cp\u003eNet Operating Loss Utilization 799\u003c\/p\u003e \u003cp\u003eCharitable Contributions 800\u003c\/p\u003e \u003cp\u003eTaxation Budget 802\u003c\/p\u003e \u003cp\u003eFederal Corporate Tax 803\u003c\/p\u003e \u003cp\u003ePurposes 804\u003c\/p\u003e \u003cp\u003eTax Return 804\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 35: Budgeting in the Global Internet Communication Technology Industry 805\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview 805\u003c\/p\u003e \u003cp\u003eEssentials from Earlier Chapters 806\u003c\/p\u003e \u003cp\u003eFreemium Strategies 808\u003c\/p\u003e \u003cp\u003eVolunteer Services 809\u003c\/p\u003e \u003cp\u003eEnterprise Risk Management 811\u003c\/p\u003e \u003cp\u003eAbout the Editor 813\u003c\/p\u003e \u003cp\u003eAbout the Contributors 815\u003c\/p\u003e \u003cp\u003eIndex 825\u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Finance \u0026amp; accounting [\u003ca title=\"See our other books on Finance \u0026amp; accounting\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Finance%20\u0026amp;%20accounting%20%5BKF%5D%22\"\u003eKF\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Wiley","offers":[{"title":"Brand New","offer_id":52278118252824,"sku":"9780470920459","price":146.19,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/files\/9780470920459.jpg?v=1781458419","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/handbook-of-budgeting-hardback-9780470920459","provider":"Freshly Printed Books","version":"1.0","type":"link"}