رد: شرح budgeting الـ CMA الوحدة الاولى والثانية بارت 1
PLANNING, BUDGETING, AND FORECASTING
وهو يمثل 30 % كوزن نسبي في الإمتحان وتم تناولة في فصلين أو 2 Units
1 Budgeting Concepts and Forecasting Techniques.
2. Budget Methodologies and Budget Preparation.
الوحدة الاولى unit 1
Budgeting Concepts and Forecasting Techniques1-
بعد دراستك لهذا الموضوع يجب أن تكون ملما بالنقاط الآتية:
BUDGET CONCEPTS
Financial measures
Quantitative Measures
Qualitative measures
Purposes (Reasons) of Budgeting
Budget Main Purposes
Planning
Strategic budgeting
Intermediate plans and budget
Operational plans and budgets Control:
Budgetary Slack (Padding)
Motivation
Communication
Performance Evaluation
The budget as a formal Quantification of Management's Plans
Budgeting's Role in the Overall Planning and Evaluation Process
Effect of External Factors on the Budgeting Process
Budgeting's role in Formulating and Controlling Short-term Objectives
Characteristics of a Successful Budgeting Process
Sufficient lead time
The budget planning calendar
Budget Manual.
Distribution instructions