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1、wiL10874_ch23_944-987.inddPage9448/14/108:00:13PMuser-f500/Users/user-f500/Desktop/TEMPWORK/Don'tDelete_Jobs/MHDQ251:Beer:201/ch0423MasterBudgetsandPlanningALookBackALookatThisChapterALookAheadChapter22lookedatcostbehaviorandThischapterexplainstheimportanceofChapter24focusesonflexi
2、blebudgets,itsusebymanagersinperformingcost-budgetinganddescribesthemasterbud-standardcosts,andvariancereporting.Itvolume-profitanalysis.Italsoillustratedgetanditspreparation.Italsodiscussesexplainstheusefulnessoftheseproce-theapplicationofcost-volume-profitthevalueofthemasterbudge
3、ttotheduresandreportsforbusinessdecisions.analysis.planningoffuturebusinessactivities.LearningObjectivesCAPCONCEPTUALANALYTICALPROCEDURALC1DescribetheimportanceandbenefitsA1AnalyzeexpenseplanningusingP1Prepareeachcomponentofamasterofbudgetingandtheprocessofactivity-basedbudgeting.(
4、p.960)budgetandlinkeachtothebudgetingbudgetadministration.(p.946)process.(p.952)C2DescribeamasterbudgetandtheP2Linkbothoperatingandcapitalprocessofpreparingit.(p.950)expendituresbudgetstobudgetedfinancialstatements.(p.956)P3Appendix23A—PrepareproductionLP23andmanufacturingbudgets.(
5、p.966)wiL10874_ch23_944-987.inddPage9458/16/109:33:48PMuser-f500/Users/user-f500/Desktop/TEMPWORK/Don'tDelete_Jobs/MHDQ251:Beer:201/ch04DecisionInsight“Thisisincredible...peoplethoughtitwasafoolishidea”NotGrandma’sNeedlepoint—AUSTINBRANSONBethesda,MD—PeterSmathersCarterandAustinBra
6、nson’sentre-laborcostsasessential.Now,thecompanyemploysalmostpreneurialadventurebeganwithneedlepointbeltstheyeachre-2,000stitchersinVietnam,enablingtheduotoselltheirhand-ceivedasgifts.Notingtheinterestthebeltsreceived,theduobegancraftedbeltsatpricesthemarketwillpay.Sales,production
7、,andplanningacompanytomanufacturecoolhand-stitchedbelts.ThemanufacturingbudgetshelpPeterandAustincontinuetoplanresultisSmathersandBranson(SmathersAndBranson.com),theiruseofmaterials,labor,andoverhead.withannualsalesnowexceeding$2.5million.AsAustinputsit,“ouroriginalplanwastobefinan
8、cemajors.Thecompany’sprodu
