使用達(dá)到的預(yù)算組織目標(biāo)（ppt 58）(文件)
【正文】 t? ?It is the estimate of the market demand, or sales potential, for a product given the specific product price. ?This forecast drives the budgeting process. ?What is the production plan? ?It identifies the intended production during each subperiod of the annual budget. The Budgeting Process ?How frequent can budget subperiods be? u daily u weekly u monthly ?Planners use the inventory policy along with the sales plan to develop the production plan. The Budgeting Process ?What is aggregate planning? ?It is an approximated determination of whether the anization has the capacity to undertake a proposed production plan. ?What are spending plans? ?They are tentative resource mitments. The Budgeting Process ?What are examples of spending plans? Materials purchasing plans Labor hiring and training plan Administrative and discretionary spending plan Capital spending plan The Budgeting Process ?What resources determine capacity levels? u Flexible resources that the anization can acquire in the short term u Committed resources that the anization must acquire for the intermediate term u Committed resources that the anization must acquire for the long term Capacity Types and Commitment Time Term Flexible resources required in short term (less than several weeks) Type of Capacity Acquired Provides the ability to use existing capacity Examples Raw materials, supplies, casual labor Capacity Types and Commitment Time Term Committed resources acquired for the intermediate term (up to six months) Type of Capacity Acquired General purpose capacity that is transferable between anizations Examples People, general purpose equipment, specialty raw materials Capacity Types and Commitment Time Term Committed resources acquired for the longterm (more than six months) Type of Capacity Acquired Special purpose capacity that is customized for the anization’s use Examples Buildings, special purpose equipment Interpreting the Production Plan ?Production is the minimum of demand and capacity. Production = Minimum (production capacity, total demand) The Financial Plans ?Once planners have developed the production, staffing, and capacity plans, they can prepare a financial summary of the tentative operating plans. ?What is a line of credit? ?It is a shortterm financing arrangement, with a prespecified limit, between an anization and a financial institution. The Cash Flow Statement Projected Cash Flow Statement Cash inflows from sales and collections of receivables Cash outflows for: – Shortterm flexible resources – Intermediateterm mitted resources – Longterm mitted resources Results of financing oper
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