Lecture Management accounting (5/e): Chapter 9 - Kim Langfield-Smith

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Lecture Management accounting (5/e): Chapter 9 - Kim Langfield-Smith

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Chapter 9 - Budgeting systems . This chapter presents the following content: Strategic planning and budgeting systems, purposes of budgeting, responsibility accounting, the annual budget: a planning tool, strategic planning and budgeting assumptions, the operating budgets, the financial budgets, budgets in not-for-profit organisations and government agencies, budget administration, behavioural consequences of budgeting, zero-based budgeting and program budgeting.

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