 | Chapter Objectives
(See related pages)
After studying this chapter, you should be able to . . .
Describe the role of budgets in the overall management process
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| | | Discuss the importance of strategy and its role in the master budgeting process
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| | | Outline the budgeting process
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| | | Prepare a master budget and explain the interrelationships among its supporting schedules
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| | | Identify unique budgeting characteristics of service and international firms, and not-for-profit organizations
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| | | Understand zero-base, activity-based, and kaizen approaches to budgeting
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| | | Discuss the application of integrated budgeting and planning software
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| | | Discuss the role of ethics and behavioral considerations in budgeting
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