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BSBFIM601 Manage finances DESCRIBE RESPONSIBILITY ACCOUNTING ïą The process of measuring and reporting operating data by areas of responsibility. WHICH OF THE FOLLOWING STATEMENTS RELATING TO A BUDGET IS NOT TRUE? ïą It is a detailed plan ïą It is a management tool ïą It provides many of the performance targets used in responsibility accounting ïą It is prepared on a historical basis ïą It identifies certain financial and operating targets DETAIL 4 DIFFERENT TYPES OF BUDGETS, AND THEIR PURPOSES. REVENUE BUDGETS ïą The revenue budget is a forecast because it is based on projecting future sales. Managers must take into consideration their competitors, advertising budget, sales force effectiveness and other relevant factors, and they must make an estimate of sales volume. Then, based on estimates of demand at various prices, managers must select an appropriate sales price. The result is the revenue budget. EXPENSE BUDGETS ïą Found in all units within a firm and in not-for- profit and profit-making organisations alike. Expense budgets list the primary activities undertaken by a unit to achieve its goals and allocate a dollar amount to each. Managers give particular attention to those that remain relatively unchanged regardless of volume. As production drops, the variable expenses tend to control themselves because they fall with volume. CASH BUDGETS ïą Cash budgets are forecasts of how much cash the organisation will have on hand and how much it will need to meet expenses. This budget can reveal potential shortages or the availability of surplus cash for short-term investments. CAPITAL EXPENDITURE BUDGETS ïą Investments in property, buildings and major equipment are called capital expenditures. These are typically substantial expenditures both in terms of magnitude and duration. The magnitude and duration of these investments can justify the development of separate budgets for these expenditures. Such capital expenditure budgets allow management to forecast future capital requirements, to keep on top of important capital projects, and to ensure that adequate cash is available to meet these expenditures as they become due INFORMATION WOULD YOU REQUIRE TO PLAN AND PREPARE A BUDGET FOR A NEW BUSINESS Identify ïą what do we want to achieve? ïą how will we go about it? ïą what resources will we need? ïą how many people? ïą how much time? ïą what rates of pay? ïą what can go wrong and how can we plan for emergencies ïą Talk with managers, supervisors, customers, banks, etc EXTERNAL FACTORS ïą Direct costs ïą Salaries and Wages ïą Contract Teaching ïą Casual Staff Costs ïą Overheads ïą Consumables ïą Other Contract & Consultants ïą Non Capitalised Equipment ïą Entertainment ïą Scholarships ïą Repairs & Maintenance ïą Travel ïą Other Direct Costs TERMS ïą CAPITAL INVESTMENT ïą ...
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Mmi finance 3
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Chapter III -
BUDGETING
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