About the Authors |
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xi | |
Acknowledgments |
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xiii | |
What This Book Will Do for You |
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xiv | |
PART 1 INTRODUCTION |
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1 | (63) |
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Introduction to Budgeting |
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|
3 | (23) |
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26 | (25) |
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51 | (13) |
PART 2 FINANCIAL ANALYSIS |
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64 | (23) |
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Analysis of Cost Behavior and Flexible Budgeting |
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|
65 | (10) |
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Cost-Volume-Profit and Contribution Analysis |
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|
75 | (12) |
PART 3 PREPARATION AND ANALYSIS OF BUDGETS |
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87 | (212) |
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Budgeting for Profit Planning |
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89 | (13) |
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Planning and Control for Production |
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102 | (25) |
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Planning and Control of Material Purchases and Usage |
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127 | (16) |
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Planning and Control of Direct Labor |
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143 | (5) |
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148 | (8) |
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Budgeting General and Administrative Expenses |
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156 | (5) |
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161 | (13) |
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Budgeting for Research and Development Costs |
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174 | (10) |
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Budgeting for Capital Expenditures |
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184 | (15) |
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Decision Making Through Capital Budgeting |
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199 | (38) |
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Using Variance Analysis as a Financial Tool |
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237 | (50) |
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Zero-Base Budgeting and Project Budgeting |
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287 | (12) |
PART 4 FINANCIAL FORECASTING AND QUANTITATIVE METHODS |
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299 | (90) |
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Forecasting, Budgeting and Planning |
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301 | (12) |
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Evaluation of Forecasts Used for Budgeting |
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313 | (7) |
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Financial Forecasting and a CPA's Involvement in Prospective Financial Statements |
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320 | (12) |
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Moving Averages and Smoothing Methods |
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332 | (10) |
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Time Series Analysis and Classical Decomposition |
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342 | (9) |
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351 | (10) |
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361 | (14) |
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Cash Flow Forecasting for Budgeting |
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375 | (14) |
PART 5 FINANCIAL MODELS |
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389 | (70) |
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Practical Business Aspects to Planning Models |
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391 | (16) |
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Budgeting through Financial Modeling |
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407 | (14) |
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Development of Optimal Budgets |
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421 | (11) |
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Use of Spreadsheets, Add-ins, Templates, and Financial Modeling Languages |
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432 | (27) |
PART 6 SERVICE AND NOT-FOR-PROFIT ORGANIZATIONS |
|
459 | (96) |
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Budgeting for Service Businesses |
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461 | (72) |
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Budgeting for Nonprofit Organizations |
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533 | (22) |
PART 7 CONCLUSION |
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555 | (11) |
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557 | (9) |
Appendix A Present Value and Future Value Tables |
|
566 | (5) |
Appendix B Statistical Tables |
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571 | (6) |
Appendix C A List of Popular Budgeting Software |
|
577 | (3) |
Glossary |
|
580 | (24) |
Index |
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604 | |