Handbook of Budgeting

PART ONE INTRODUCTION TO THE BUDGETING PROCESS 1 Integrating the Balanced Scorecard for Improved Planning and Performance Management (Antosh G. Nirmul). 2 Budgeting and the Strategic Planning Process (Albert A. Fried). 3 The Budget: An Integral Element of Inte rnal Control (Jay H. Loevy). 4 The Relationship between Strategic Planning and the Budgeting Process (Jeffrey L. Bass). 5 The Essentials of Business Valuation (Frank C. Evans). PART TWO TOOLS AND TECHNIQUES. 6 Implementing Forecasting Best Practices (Terrence B. Hobdy). 7 Calculations and Modeling in Budgeting Software (Paul Barber). 8 Cost-Accounting Systems: Integration with Manufacturing Budgeting (Paul D. Warner). 9 Break-Even and Contribution Analysis as a Tool in Budgeting (Jay H. Loevy). 10 Profitability and the Cost of Capital (Mike Kaufman). 11 Budgeting Shareholder Value (Serge L. Wind). 12 Applying the Budget System (R. Layne Weggeland and Malcolm M. Knapp). 13 Budgets and Performance Compensation (Graef S. Crystal). 14 Predictive Costing, Predictive Accounting (Gary Cokins). 15 Cost Behavior and the Relationship to the Budgeting Process (Eugene H. Kramer). PART THREE PREPARATION OF SPECIFIC BUDGETS. 16 Sales and Marketing Budget (R. Malcolm Schwartz). 17 Manufacturing Budget (C. Eugene Moore). 18 Research and Development Budget (Maurice I. Zeldman). 19 Administrative-Expense Budget (R. Malcolm Schwartz and Maria Theresa Mateo). 20 Budgeting the Purchasing Department and the Purchasing Process (Carl Benner, John N. Trush, and Thomas F. Norris). 21 Capital Investment Review: Toward a New Process (Bryan Crawford). 22 Leasing (Robert Dale Apgood). 23 Balance-Sheet Budget (James E. Kristy). 24 Budgeting for International Operations (George Cassidy and Gert Schumann). 25 Understanding Foreign Exchange Transactions (Françoise Soares-Kemp). 26 Budgeting Property and Liability Insurance Requirements (Ronald K. Tucker and Vicki L. Tucker). PART FOUR BUDGETING APPLICATIONS. 27 Budgeting: Key to Corporate Performance Management (Michael Coveney). 28 Zero-Based Budgeting (Peter A. Pyhrr). 29 Bracket Budgeting (Michael W. Curran). 30 Program Budgeting: Planning, Programming, Budgeting (William B. Iwaskow). 31 Activity-Based Budgeting (James A. Brimson and John J. Antos). PART FIVE INDUSTRY BUDGETS. 32 Budgeting in Nonprofit Organizations (Richard S. Wasch). 33 Budgeting in Higher Education (Frederick J. Turk). 34 Budgeting in the Health-Care Industry (Christopher S. Spence). 35 Budgeting in the Biotech Industry (R. Malcolm Schwartz, Glenn A. White, and Robert F. McElroy). Index.