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The Basics of Budgetingby Terry Dickey
Synopses & Reviews
The title of this clearly written book says it all. Virtually every aspect of budgeting from preparing income statements and company expense reports, to developing your own personal plan. Understanding the basics of budgeting will help your career and the organization you manage.
Covers budgeting from income statement preparation and company expense reports to developing your personal plan.
The title of this clearly written book says it all.
Table of Contents
Introduction How to Use This Book Part 1: Basic Information Why Bother? Reasons Companies Plan The Planning Cycle The Basic Equation Four Necessary Ways to Present Every Plan Planning Philosophies Summary Part 2: Effective Planning in Your Organization A Plan is a Social Document Standards of Precision Line and Level of Control The Information Frontier Rules for Jungle Fighters Summary Part 3: How to Build Plans Efficiently Work Plans, Deliverables and Resources The Secret of the Five-Minute Budget A Resource Checklist Summary Part 4: How to Build a Strategic Plan How Long and Who Does It? The Mission Statement Analyzing the External Environment Analyzing Internal Capabilities Putting It All Together Example of a Strategic Plan Summary Part 5: Annual Operating Plan Preliminaries Drafting Annual Goals Organizational Planning Creating a Fiscal Calendar Fiscal Managers Accounting System Tune-Up Summary Part 6: How to Budget Sales A Five-Step Approach to Sales History Assumptions: Improving Your Vision of the Future Projections: Building a Chain of Inference Example of Sales Budget from Market Share Example of a Sales Budget from History Summary Part 7: How to Budge Cost of Sales Different Approaches Examples of an Analytical Approach Summary Part 8: How to Budget Labor Expense Policy Before Planning Appropriate Levels of Detail Payroll Calculations Handling Increases Labor Planning Tips Example of a Labor Budget Summary Part 9: How to Budget Other Expenses Typical Approaches Examples of Budgets Summary Part 10: How to Budget Depreciation Expense Depreciation Expense Is Complex Minimum Information You Will Need Quick Estimates of Depreciation Expense Example of a Depreciation Budget Summary Part 11: Balance Sheet and Cash Plans Balance Sheet and Cash Flow Overview An Aside to Computer Users Example of a Balance Sheet Budget Summary Part 12: Budget Reviews (from Both Sides) How to Conduct Budget Reviews How to Chaptericipate in a Budget Review Summary Part 13: Planning and Executing a Budget Process General Advice Summary Part 14: How to Create an Adjusted Plan What Is an Adjusted Plan? Adjusted Plans and Wiggle Room Managing Adjusted Plans Summary Part 15: Forecasting and Controlling Results Creating Forecasts Using Plans to Improve Business Control Summary Final Thoughts
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