Budgeting Basics 3e Book

1	The what and why of budgeting : an introduction	1
2	Strategic planning and budgeting : process, preparation and control	21
3	Administering the budget : reports, analyses, and evaluations	35
4	Break-even and contribution margin analysis : profit, cost, and volume changes	45
5	Profit planning : targeting and reaching achievable goals	63
6	Master budget : genesis of forecasting and profit planning	77
7	Cost behavior : emphasis on flexible budgets	95
8	Evaluating performance : the use of variance analysis	105
9	Manufacturing costs : sales forecasts and realistic budgets	155
10	Marketing : budgeting for sales, advertising, and distribution	167
11	Research and development : budgets for a long-term plan	185
12	General and administrative costs : budgets for maximum productivity	197
13	Capital expenditures : assets to be bought, sold, and discarded	201
14	Forecasting and planning : reducing risk in decision making	227
15	Moving averages and smoothing techniques : quantitative forecasting	235
16	Regression analysis : popular sales forecast system	245
17	Cash budgeting and forecasting cash flow : two pragmatic methods	255
18	Financial modeling : tools for budgeting and profit planning	267
19	Software packages : computer-based models and spreadsheet software	279
20	Capital budgeting : selecting the optimum long-term investment	291
21	Zero-base budgeting : priority budgeting for best resource allocation	331
22	Managers' performance : evaluation on the division level	339
23	Budgeting for service organizations : special features	359