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A short course of lectures
«Budgeting and Decision Making»





Cost CenterElectronic Spreadsheet FunctionsA Double-Edge SwordChallenge Your ThinkingContinuous BudgetsFlexible Budget for Performance EvaluationsEncumbrancesEthical Challenges in BudgetingMeasures of Residual IncomeFlexible BudgetsVariances Relating to Variable Factory OverheadBudget Periods and AdjustmentsAn Illustration of Variable Overhead VariancesEmphasis on After Tax Cash FlowsCash BudgetPhilosophy of StandardsSunk Costs VS. Relevant CostsBalanced Scorecard Approach to Performance EvaluationSlack and PaddingThe Step Method of1 allocating Service Department CostJournal Entries for Direct Material VariancesAn Electrifying Case in BudgetingDiscontinuing a Product Department, or ProjectThe Balance Scorecard in OperationFlexible Budgets and Efficiency of OperationComponents of the BudgetAvoiding a Downward SpiralLine Item VS. Object of ExpenditureIllustration of Capacity ConsiderationsPerformance AppraisalCost Characteristics and Decision-Making RamificationsJournal Entry for Variable Overhead VariancesBudget ConstructionFuture Value of an Ordinary AnnuityInvestment CenterBudget Processes and Human BehaviorConcepts in Allocating service Department CostsForms and FunctionsExternal Reporting of Segment DataCareful Interpretation of Variable Overhead VariancesFactory Overhead BudgetInvestment CenterStandard CostsFlattening the Organization ChartSpecial OrdersKeeping Residual Income in PerspectiveProfit CenterComplicating FactorsImpact of Changes in Interest RatesAccounting Rate of ReturnRecapping Benefits of BudgetingAnalytics for Managerial Decision MakingFuture Value of an Annuity DueParticipative BudgetsVariable Costing in ActionVariance AnalysisVariances Relating to Direct MaterialsSegment ReportingDirect Labor BudgetVariable CostingA Basic Illustration of Relevant Cost/Benefit AnalysisPresent Value of an Annuity DuePresent ValueLeveraging the Power of Modern Information SystemsSelling and Administrative Expense BudgetWhen Purchases Differ From UsageOrganizational Structure ConsiderationsVariances Relating to Direct LaborAn Illustration of Foxed Overhead VariancesBlended ApproachTools for Enterprise Performance EvaluationInternal Rate of ReturnBusiness DashboardManagement by ExpansionProfit CenterThe Power of a Data Base SystemThe Power of a Data Base SystemDirect Material Purchases BudgetRecapping Standards and VariancesJournal Entry for Fixed Overhead VariancesQualitative Issues in OutsourcingReporting Techniques in Support of Managerial Decision MakingPresent Value of an Ordinary AnnuityBudgeting: Planning for SuccessZero-Based BudgetingAbsorption CostingSetting StandardsAn Illustration of Direct Material Variance CalculationsThe Impossible Budget and Employee CapitulationThe Downside of the StandardsThe Direct Method of Allocating Service Department CostCompound Interest and Present ValueResponsibility CentersFlexible Budgets for PlanningConfused?Management by ExpansionAffixing ResponsibilityAvoiding Business ChaosResponsibility Center ReportsBusiness Decision LogicThe Problem of Segment Income MeasurementContribution Income Statement FormatCompound InterestOutsourcing IllustrationImportance of BudgetsSales BudgetPayback MethodExamining VariancesVariable Versus Absorption CostingCapacity Considerations in OutsourcingThe 80/20 ConceptJournal Entries for Direct Labor VariancesAn In-Depth Comparison of Variable Costing and Absorption Costing Income StatementsExploring Variable Overhead VariancesTraceable Versus Common Fixed CostsAn Illustration of Direct Labor Variance CalculationsThe Impact of Inventory FluctuationsFuture Value of AnnuitiesInternal of Segment DataAn Illustration of Variable Overhead VariancesBudgeted Income Statement and Balance SheetFlexible BudgetsMultiple Steps and Simultaneous AllocationsCapacity Constraints and the Impact on Special Order PricingBudget EstimationOutsourcingMandated BudgetsExternal Use DocumentsProduction BudgetVariances Relating to Fixed Factory Overhead
 
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