Publisher's Synopsis
This handbook takes an up-to-date and comprehensive and authoritative look at the subject of budgeting. It brings together in one volume all facets of budget preparation, presentation and utilization for profit, as well as nonprofit, organizations. In the 30 chapters, 29 experts discuss accounting and financial concepts that are basic to the budgeting process and time-tested, as well as some of the most modern budgeting concepts and applications. Practical working examples of forms, techniques, reports and so on are included. Chapter coverage includes budgeting and the strategic planning process, cost accounting systems: integration with manufacturing budgeting, breakeven and contribution analysis as a tool in budgeting, the research and development budget, the capital expenditure evaluation methods, zero-base budgeting, bracket budgeting, data processing applications to budgeting and much more.
