企业管理工作基本要素分析(英文)课件.ppt
《企业管理工作基本要素分析(英文)课件.ppt》由会员分享,可在线阅读,更多相关《企业管理工作基本要素分析(英文)课件.ppt(25页珍藏版)》请在三一办公上搜索。
1、Work of Management,Planning,Controlling,Directing and Motivating,Remember!,Planning and Control,Planning-involves developing objectives and preparing various budgets to achieve these objectives.,Control-involves the steps taken by management that attempt to ensure the objectives are attained.,It unc
2、overs potential bottlenecks before they occur.It coordinates the activities of the entire organization by integrating the plans and objectives of the various parts.It ensures that accounting records comply with generally accepted accounting principles.It provides benchmarks for evaluating subsequent
3、 performance.,Which of the following is not a benefit of budgeting?,Advantages of Budgeting,Advantages,Communicatingplans,Think about andplan for the future,Means of allocatingresources,Uncover potentialbottlenecks,Coordinateactivities,Define goaland objectives,Responsibility Accounting,Managers sho
4、uld be held responsible for those items and only those items thatthe manager can actually controlto a significant extent.,Fairmont Inc.uses an accounting system that charges costs to the manager who has been delegated the authority to make decisions concerning the costs.For example,if the sales mana
5、ger accepts a rush order that will result in higher than normal manufacturing costs,these additional costs are charged to the sales manager because the authority to accept or decline the rush order was given to the sales manager.This type of accounting system is known as:,A)responsibility accounting
6、.B)contribution accounting.C)absorption accounting.D)operational budgeting.,Choosing the Budget Period,Operating Budget,1999,2000,2001,2002,The annual operating budget may be divided into quarterlyor monthly budgets.,Choosing the Budget Period,1999,2000,2001,2002,Continuous or Perpetual Budget,This
7、budget is usually a twelve-month budget that rolls forward one month as the current month is completed.,Participative Budget System,Flow of Budget Data,The Budget Committee,A standing committee responsible for overall policy matters relating to the budgetcoordinating the preparation of the budget,A
8、method of budgeting in which the cost of each program must be justified every year is called:,operational budgeting.zero-based budgeting.continuous budgeting.responsibility accounting.,Zero-Base Budgeting,Managers are required to justify all budgeted expenditures,not just changes in the budget from
9、the previous year.The baseline is zero rather than last years budget.,Let us practice on the basics of budgeting!,Parlee Companys sales are 30%in cash and 70%on credit.Sixty percent of the credit sales are collected in the month of sale,25%in the month following sale,and 12%in the second month follo
10、wing sale.The remainder are uncollectible.The following are budgeted sales data:Total sales:January$60,000February$70,000March$50,000April$30,000,Total cash receipts in April would be budgeted to be:A)$38,900.B)$47,900.C)$27,230.D)$36,230.,Modesto Company produces and sells Product AlphaB.To guard a
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 企业管理 工作 基本要素 分析 英文 课件
链接地址:https://www.31ppt.com/p-3833394.html