Handbook of Budgeting
6th Edition
Published on 20. February 2012
Book
Hardback
846 pages
978-0-470-92045-9 (ISBN)
Description
No other management tool provides the operational direction that a well-planned budget can. Now in a new edition, this book provides updated coverage on issues such as budgeting for exempt organizations and nonprofits in light of the IRS' newly issued Form 990; what manufacturing CFOs' budgeting needs are; current technology solutions; and updated information on value-based budgets. Controllers, budget directors, and CFOs will benefit from this practical "how-to" book's coverage, from the initial planning process to forecasting to specific industry budgets.
More details
Product info
gebunden
Series
Edition
6. Auflage
Language
English
Place of publication
New York
United States
Target group
Professional and scholarly
Product notice
sewn/stitched
Cloth over boards
Illustrations
Drawings: 88 B&W, 0 Color; Screen captures: 4 B&W, 0 Color; Tables: 233 B&W, 0 Color
Dimensions
Height: 260 mm
Width: 183 mm
Thickness: 50 mm
Weight
1793 gr
ISBN-13
978-0-470-92045-9 (9780470920459)
Schweitzer Classification
Other editions
Additional editions
Previous edition
William R. Lalli
Handbook of Budgeting
Book
06/2003
5th Edition
Wiley
€212.00
Article exhausted; check for reprint
Person
William Rea Lalli (New Rochelle, NY) is a certified public accountant in New York and was the founder and CFO of WillCo LLC, a premier provider of continuing professional education in the study of budgeting, planning, forecasting, corporate finance, auditing, accounting, and taxation. After a successful career in public accounting with the world's largest firm and AICPA, Mr. Lalli held progressively responsible executive positions with the world's largest conference organizers. He has been published many times by AICPA, and is on the Board of Advisors of The Journal of Corporate Accounting & Finance.
Content
Foreword xv
Preface xvii
PART ONE: INTRODUCTION TO THE BUDGETING PROCESS
Chapter 1: Integrating The Balanced Scorecard for Improved Planning and Performance Management 3
Chapter 2: Strategic Balanced Scorecard-Based Budgeting and Performance Management 25
Chapter 3: Budgeting and the Strategic Planning Process 41
Chapter 4: Budgeting and Forecasting: Process Tweak or Process Overhaul? 71
Chapter 5: The Budget: An Integral Element of Internal Control 93
Chapter 6: Relationship Between Strategic Planning and the Budgeting Process 103
Chapter 7: The Essentials of Business Valuation 115
Chapter 8: Moving Beyond Budgeting: Integrating Continuous Planning and Adaptive Control 145
Chapter 9: Moving Beyond Budgeting: An Update 161
PART TWO: TOOLS AND TECHNIQUES
Chapter 10: Implementing Forecasting Best Practices 169
Chapter 11: Calculations and Modeling in Budgeting Software 181
Chapter 12: Cost-Accounting Systems: Integration with Manufacturing Budgeting 193
Chapter 13: Break-Even and Contribution Analysis as a Tool in Budgeting 249
Chapter 14: Profitability and the Cost of Capital 263
Chapter 15: Budgeting Shareholder Value 279
Chapter 16: Applying the Budget System 297
Chapter 17: Budgets and Performance Compensation 307
Chapter 18: Predictive Costing, Predictive Accounting 329
Chapter 19: Cost Behavior and the Relationship to the Budgeting Process 357
PART THREE: PREPARATION OF SPECIFIC BUDGETS
Chapter 20: Sales and Marketing Budget 379
Chapter 21: Manufacturing Budget 395
Chapter 22: Research and Development Budget 455
Chapter 23: Administrative-Expense Budget 493
Chapter 24: Budgeting the Purchasing Department and the Purchasing Process 507
Chapter 25: Capital Investment Review: Toward a New Process 519
Chapter 26: Leasing 545
Chapter 27: Balance-Sheet Budget 581
Chapter 28: Budgeting Property and Liability Insurance Requirements 635
PART FOUR: BUDGETING APPLICATIONS
Chapter 29: Budgeting: Key to Corporate Performance Management 659
Chapter 30: Zero-Based Budgeting 677
Chapter 31: Bracket Budgeting 697
Chapter 32: Program Budgeting: Planning, Programming, Budgeting 723
Chapter 33: Activity-Based Budgeting 767
PART FIVE: INDUSTRY BUDGETS
Chapter 34: Budgeting For Corporate Taxes 793
Chapter 35: Budgeting in the Global Internet Communication Technology Industry 805
Index 825