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Chap 9: Budgeting System Strategic planning and budgeting systems o Purposes of budgeting ...

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Accounting

Chap 9: Budgeting System Strategic planning and budgeting systems o Purposes of budgeting Operating budgets o Sales budget o Cost budget Financial budgets Budgeting processes Participative budgeting Padding the budget Budget difficulty

Chap 12: Managing and reporting performance Purpose of performance management Characteristics of effective performance measurement systems Benefits and costs of decentralisation Goal congruence Responsibility centres More complex structures o Shared services o Team-based structures Chap 18: Cost Volume Profit Analysis Volume profit (CVP) analysis o Assumption o Limitation Profit volume analysis Using CVP analysis for management decision making Income taxes in CVP analysis CVP analysis with multiple products

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