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A short course of lectures
«Budgeting and Decision Making»

Slack and PaddingExternal Reporting of Segment DataFuture Value of an Annuity DueEmphasis on After Tax Cash FlowsVariable Costing in ActionBudgeting: Planning for SuccessLine Item VS. Object of ExpenditureFlexible Budgets for PlanningForms and FunctionsTraceable Versus Common Fixed CostsFlexible BudgetsAffixing ResponsibilityAn Illustration of Variable Overhead VariancesMultiple Steps and Simultaneous AllocationsThe Direct Method of Allocating Service Department CostBudget EstimationDirect Labor BudgetCost Characteristics and Decision-Making RamificationsInvestment CenterPresent Value of an Annuity DueChallenge Your ThinkingCareful Interpretation of Variable Overhead VariancesBudget Processes and Human BehaviorDirect Material Purchases BudgetManagement by ExpansionElectronic Spreadsheet FunctionsAvoiding a Downward SpiralVariances Relating to Direct MaterialsAn Illustration of Foxed Overhead VariancesJournal Entries for Direct Material VariancesSegment ReportingThe Problem of Segment Income MeasurementSetting StandardsThe Step Method of1 allocating Service Department CostPayback MethodThe Power of a Data Base SystemA Basic Illustration of Relevant Cost/Benefit AnalysisBudget Periods and AdjustmentsPresent Value of an Ordinary AnnuityResponsibility CentersAn Illustration of Direct Material Variance CalculationsFuture Value of AnnuitiesAvoiding Business ChaosAn Illustration of Variable Overhead VariancesFlexible Budgets and Efficiency of OperationAnalytics for Managerial Decision MakingVariances Relating to Fixed Factory OverheadStandard CostsAn In-Depth Comparison of Variable Costing and Absorption Costing Income StatementsVariable CostingImpact of Changes in Interest RatesBusiness Decision LogicTools for Enterprise Performance EvaluationOrganizational Structure ConsiderationsJournal Entry for Variable Overhead VariancesMeasures of Residual IncomeExternal Use DocumentsInvestment CenterMandated BudgetsThe Impossible Budget and Employee CapitulationCompound InterestA Double-Edge SwordQualitative Issues in OutsourcingConfused?An Electrifying Case in BudgetingContribution Income Statement FormatBlended ApproachPhilosophy of StandardsJournal Entries for Direct Labor VariancesVariable Versus Absorption CostingCompound Interest and Present ValueExploring Variable Overhead VariancesSunk Costs VS. Relevant CostsFlexible BudgetsOutsourcing IllustrationBudget ConstructionSelling and Administrative Expense BudgetCost CenterRecapping Standards and VariancesCapacity Constraints and the Impact on Special Order PricingInternal Rate of ReturnJournal Entry for Fixed Overhead VariancesAbsorption CostingThe Power of a Data Base SystemThe 80/20 ConceptEncumbrancesThe Impact of Inventory FluctuationsSpecial OrdersParticipative BudgetsIllustration of Capacity ConsiderationsBalanced Scorecard Approach to Performance EvaluationThe Balance Scorecard in OperationImportance of BudgetsComplicating FactorsFlexible Budget for Performance EvaluationsBudgeted Income Statement and Balance SheetEthical Challenges in BudgetingVariances Relating to Direct LaborConcepts in Allocating service Department CostsBusiness DashboardOutsourcingProduction BudgetReporting Techniques in Support of Managerial Decision MakingCash BudgetFuture Value of an Ordinary AnnuityExamining VariancesSales BudgetFlattening the Organization ChartInternal of Segment DataPresent ValuePerformance AppraisalComponents of the BudgetZero-Based BudgetingVariances Relating to Variable Factory OverheadAn Illustration of Direct Labor Variance CalculationsWhen Purchases Differ From UsageContinuous BudgetsCapacity Considerations in OutsourcingManagement by ExpansionProfit CenterRecapping Benefits of BudgetingVariance AnalysisProfit CenterKeeping Residual Income in PerspectiveAccounting Rate of ReturnDiscontinuing a Product Department, or ProjectResponsibility Center ReportsFactory Overhead BudgetThe Downside of the StandardsLeveraging the Power of Modern Information Systems
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