【導(dǎo)讀】11-1?11-2?inanizations.11-3?Whataremittedcosts?ofmostmittedcosts.11-4?Whatisabudget?objectives.Whatisbudgeting?11-5?systems.members.anization’sactivities.11-6?periods.11-7?11-8?11-9?budgetingprocess.11-10?budgetperiod.11-11?

　　

【正文】 to budget discretionary expenditures. Incremental Budgeting ZeroBased Budgeting Project Funding 11 47 ? 20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Controlling Discretionary Expenditures ?What is incremental budgeting? ?It is an approach to developing appropriations for discretionary expenditures that assumes that the starting point for each discretionary expenditure item is the amount spent on it in the previous budget. 11 48 ? 20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Controlling Discretionary Expenditures ?What is zerobased budgeting? ?It is an approach to developing appropriations for discretionary expenditures that assumes that the starting point for each discretionary expenditure item is zero. 11 49 ? 20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Controlling Discretionary Expenditures ?What is project funding? ?It is an approach to developing appropriations for discretionary expenditures that anizes appropriations into a package that focuses on achieving some defined output. 11 50 ? 20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Controlling Discretionary Expenditures ?A recent phenomenon has been the rise of activity based budgeting. ?Activity based budgeting uses knowledge about the relationship between production units and the activities required to produce those units to develop detailed estimates of activity requirements. 11 51 ? 20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Learning Objective 7 Recognize the behavioral effects of budgeting on an anization’s employees. 11 52 ? 20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Managing the Budget Process ? Who should manage and oversee the budgeting process? ? Many anizations use a budget team. ? The budget team usually reports to a budget mittee which generally includes the chief executive officer. 11 53 ? 20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Behavioral Aspects of Budgeting ?There are two interrelated behavioral issues in budgeting: 1 Designing the budget process 2 Influencing the budget process 11 54 ? 20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Designing the Budget Process ?What is authoritative budgeting? ?It is a budget in which superiors tell subordinates what their budget will be. ?What are stretch targets? ?They are targets that exceed previous targets by a significant amount and usually require an enormous increase in a goal over the next budgeting period. 11 55 ? 20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Designing the Budget Process ?What is participative budgeting? ?It is a method of budget setting that involves a joint decision making process in which all parties agree about setting the budget targets. 11 56 ? 20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Designing the Budget Process ?What is consultative budgeting? ?It is a budgeting method whereby managers ask subordinates to discuss their ideas about the budget, but no joint decision making occurs. 11 57 ? 20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Influencing the Budget Process ?What is influencing the budget process? ?It is when people try to influence or manipulate the budget to their own ends. ?Managers have been known to play budgeting games in which they attempt to manipulate information and targets to achieve as high a bonus as possible. 11 58 ? 20xx Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young End of Chapter 11