Budgeting Basics and Beyond : A Complete Step-by-Step Guide for Nonfinancial Managers Book

	Preface
Ch. 1	Introduction	1
Ch. 2	Planning by Managers: Process, Budget Preparation, and Control	19
Ch. 3	Administering the Budget: Reports, Analyses, and Evaluations	31
Ch. 4	Break-Even and Contribution Margin Analysis: Profit, Cost, and Volume Changes	37
Ch. 5	Profit Planning: Targeting and Reaching Achievable Goals	51
Ch. 6	Master Budget: Genesis of Forecasting and Profit Planning	69
Ch. 7	Cost Behavior: Emphasis on Flexible Budgets	83
Ch. 8	Evaluating Performance: The Use of Variance Analysis	93
Ch. 9	Manufacturing Costs: Sales Forecasts and Realistic Budgets	155
Ch. 10	Marketing: Budgeting for Sales, Advertising, and Distribution	167
Ch. 11	Research and Development: Budgets for a Long-Term Plan	187
Ch. 12	General and Administrative Costs: Budgets for Maximum Productivity	201
Ch. 13	Capital Expenditures: Assets to Be Bought, Sold, and Discarded	205
Ch. 14	Forecasting and Planning: Reducing Risk in Decision-Making	225
Ch. 15	Moving Averages and Smoothing Techniques: Quantitative Forecasting	235
Ch. 16	Regression Analysis: Popular Sales Forecast System	247
Ch. 17	Forecasting Cash Flow: Two Pragmatic Methods	259
Ch. 18	Financial Modeling: Tools for Budgeting and Profit Planning	271
Ch. 19	Software Packages: Computer-Based Models and Spreadsheet Software	287
Ch. 20	Capital Budgeting: Selecting the Optimum Long-Term Investment	313
Ch. 21	Zero-Based Method: Priority Budgeting for Best Resource Allocation	359
Ch. 22	Managers' Performance: Evaluation on the Division Level	367
Ch. 23	Cost Accumulation System: Essential for Managers	397
	Appendix I - Present and Future Value Tables	407
	Appendix II - Statistical Tables	412
	Appendix III - List of Popular Budgeting Software	413
	Glossary of Budgeting Terms	417
	Index	433