usingbudgetstoachieveorganizationalobjectives(编辑修改稿)

usingbudgetstoachieveorganizationalobjectives(编辑修改稿)内容摘要：

ent Time Term Flexible resources required in short term (less than several weeks) Type of Capacity Acquired Provides the ability to use existing capacity Examples Raw materials, supplies, casual labor 11 25  20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Capacity Types and Commitment Time Term Committed resources acquired for the intermediate term (up to six months) Type of Capacity Acquired General purpose capacity that is transferable between anizations Examples People, general purpose equipment, specialty raw materials 11 26  20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Capacity Types and Commitment Time Term Committed resources acquired for the longterm (more than six months) Type of Capacity Acquired Special purpose capacity that is customized for the anization’s use Examples Buildings, special purpose equipment 11 27  20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Interpreting the Production Plan Production is the minimum of demand and capacity. Production = Minimum (production capacity, total demand) 11 28  20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young The Financial Plans Once planners have developed the production, staffing, and capacity plans, they can prepare a financial summary of the tentative operating plans. What is a line of credit? It is a shortterm financing arrangement, with a prespecified limit, between an anization and a financial institution. 11 29  20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young The Cash Flow Statement Projected Cash Flow Statement Cash inflows from sales and collections of receivables Cash outflows for: – Shortterm flexible resources – Intermediateterm mitted resources – Longterm mitted resources Results of financing operations 11 30  20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young The Cash Flow Statement Format of Cash Flow Statement Cash inflows – Cash outflows = Net cash flow 11 31  20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young The Cash Flow Statement Format of Financing Section of Cash Flow Statement Net cash flow from operations + Opening cash 177。 Cash invested or withdrawn 177。 Cash provided or used in issuing or retiring stock or debt = Cash available before shorttem financing 177。 Cash used or provided by shortterm financing = Ending cash 11 32  20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Using the Projected Results Planners use budget information to... – identify broad resources requirements. – identify potential problems. – pare projected operating and financial results. 11 33  20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young CostVolumeProfit Analysis Conventional costvolumeprofit analysis rests on several assumptions. What are some of these assumptions? – All of an anization’s costs are either flexible or capacity related. – Units made equals units sold. – Revenue per unit does not change as volume changes. 11 34  20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young CostVolumeProfit Analysis What is the contribution margin? It is the selling price less all flexible costs. What is the breakeven point in units? CapacityRelated Costs Contribution Margin Per Unit 11 35  20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young CostVolumeProfit Analysis Assume Princeton Company manufactures three products: Plastic valves, metal valves, and specialty valves. Capacit。