TABLE OF CONTENTS

Preface
Ch. 1 Introduction
Ch. 2 Planning by Managers: Process, Budget Preparation, and Control
Ch. 3 Administering the Budget: Reports, Analyses, and Evaluations
Ch. 4 Break-Even and Contribution Margin Analysis: Profit, Cost, and Volume Changes
Ch. 5 Profit Planning: Targeting and Reaching Achievable Goals
Ch. 6 Master Budget: Genesis of Forecasting and Profit Planning
Ch. 7 Cost Behavior: Emphasis on Flexible Budgets
Ch. 8 Evaluating Performance: The Use of Variance Analysis
Ch. 9 Manufacturing Costs: Sales Forecasts and Realistic Budgets
Ch. 10 Marketing: Budgeting for Sales, Advertising, and Distribution
Ch. 11 Research and Development: Budgets for a Long-Term Plan
Ch. 12 General and Administrative Costs: Budgets for Maximum Productivity
Ch. 13 Capital Expenditures: Assets to Be Bought, Sold, and Discarded
Ch. 14 Forecasting and Planning: Reducing Risk in Decision-Making
Ch. 15 Moving Averages and Smoothing Techniques: Quantitative Forecasting
Ch. 16 Regression Analysis: Popular Sales Forecast System
Ch. 17 Forecasting Cash Flow: Two Pragmatic Methods
Ch. 18 Financial Modeling: Tools for Budgeting and Profit Planning
Ch. 19 Software Packages: Computer-Based Models and Spreadsheet Software
Ch. 20 Capital Budgeting: Selecting the Optimum Long-Term Investment
Ch. 21 Zero-Based Method: Priority Budgeting for Best Resource Allocation
Ch. 22 Managers’ Performance: Evaluation on the Division Level
Ch. 23 Cost Accumulation System: Essential for Managers

Appendix I - Present and Future Value Tables
Appendix II - Statistical Tables
Appendix III - List of Popular Budgeting Software
Glossary of Budgeting Terms
Index