Handbook of Budgeting (eBook, ePUB)

Redaktion: Lalli, William R.

• Format: ePub

Produktbeschreibung

No 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 "e;how-to"e; book's coverage, from the initial planning process to forecasting to specific industry budgets.

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Produktdetails

• Verlag: John Wiley & Sons
• Seitenzahl: 864
• Erscheinungstermin: 5. Dezember 2011
• Englisch
• ISBN-13: 9781118170618
• Artikelnr.: 37485019

Autorenporträt

William Rea Lalli (New Rochelle, NY) is a certified public accountant in New York and was the founder and CFO of WillCo LLC, a premier provider of continuing professional education in the study of budgeting, planning, forecasting, corporate finance, auditing, accounting, and taxation. After a successful career in public accounting with the world's largest firm and AICPA, Mr. Lalli held progressively responsible executive positions with the world's largest conference organizers. He has been published many times by AICPA, and is on the Board of Advisors of The Journal of Corporate Accounting & Finance.

Inhaltsangabe

Foreword xv Preface xvii PART ONE: INTRODUCTION TO THE BUDGETING PROCESS
Chapter 1: Integrating The Balanced Scorecard for Improved Planning and
Performance Management 3 Chapter 2: Strategic Balanced Scorecard-Based
Budgeting and Performance Management 25 Chapter 3: Budgeting and the
Strategic Planning Process 41 Chapter 4: Budgeting and Forecasting: Process
Tweak or Process Overhaul? 71 Chapter 5: The Budget: An Integral Element of
Internal Control 93 Chapter 6: Relationship Between Strategic Planning and
the Budgeting Process 103 Chapter 7: The Essentials of Business Valuation
115 Chapter 8: Moving Beyond Budgeting: Integrating Continuous Planning and
Adaptive Control 145 Chapter 9: Moving Beyond Budgeting: An Update 161 PART
TWO: TOOLS AND TECHNIQUES Chapter 10: Implementing Forecasting Best
Practices 169 Chapter 11: Calculations and Modeling in Budgeting Software
181 Chapter 12: Cost-Accounting Systems: Integration with Manufacturing
Budgeting 193 Chapter 13: Break-Even and Contribution Analysis as a Tool in
Budgeting 249 Chapter 14: Profitability and the Cost of Capital 263 Chapter
15: Budgeting Shareholder Value 279 Chapter 16: Applying the Budget System
297 Chapter 17: Budgets and Performance Compensation 307 Chapter 18:
Predictive Costing, Predictive Accounting 329 Chapter 19: Cost Behavior and
the Relationship to the Budgeting Process 357 PART THREE: PREPARATION OF
SPECIFIC BUDGETS Chapter 20: Sales and Marketing Budget 379 Chapter 21:
Manufacturing Budget 395 Chapter 22: Research and Development Budget 455
Chapter 23: Administrative-Expense Budget 493 Chapter 24: Budgeting the
Purchasing Department and the Purchasing Process 507 Chapter 25: Capital
Investment Review: Toward a New Process 519 Chapter 26: Leasing 545 Chapter
27: Balance-Sheet Budget 581 Chapter 28: Budgeting Property and Liability
Insurance Requirements 635 PART FOUR: BUDGETING APPLICATIONS Chapter 29:
Budgeting: Key to Corporate Performance Management 659 Chapter 30:
Zero-Based Budgeting 677 Chapter 31: Bracket Budgeting 697 Chapter 32:
Program Budgeting: Planning, Programming, Budgeting 723 Chapter 33:
Activity-Based Budgeting 767 PART FIVE: INDUSTRY BUDGETS Chapter 34:
Budgeting For Corporate Taxes 793 Chapter 35: Budgeting in the Global
Internet Communication Technology Industry 805 Index 825