السلام عليكم ورحمة الله وبركاته
كيف حالكم يا إخواني الاعزاء .. إنشالله تكونو بخير
اليوم جايبلكم موضوع حلو ومميز من المواضيع المهمة في المحاسبة سواء التكاليف أو الإدارية
وهو عبارة عن شرح لموضوع الموازنات التقديرية من بدايتها الى نهيايتها ..
ويحتوي على ملفين واحد بصيغة pdf وهو الملف الخاص بشرح الموضوع شرحا وافيا
ومن ثم الملف الاخر بصيغة excel وهو حالة عملية لتطبيق الموازنات على الشركات
يعني المفاهيم النطرية ومن ثم مثال عملي
طبعا هذا العمل قمت به وأعددته لعرضه في دورة بالجامعة وها انا اهديكم إياه لتستفيدو منه
اللغة في هذا الشرح ستكون اللغة الإنجليزية.. وليس العربية حيث انه يستهدف المحاسبين والإداريين باللغة الإنجليزية وطلاب الماجستير ... والشهادات المهنية ..
هذا جدول العناوين للتقرير البحثي ::
This Topic is talking about A Budgeting, from its name it consists of some aspects of budget
as we know how much the Budget is important to the organization whether its public or NGOs coz it help them in the expectation of the entity needs and ipredict its future through the evaluation of entity's complying with this budget and make the variances.. and because the Master Budget is the common and very important type of the budget, i will put all of my effots to explain it widely .... you will see that if you download and read the research report .
This is an introduction to how much this topic is important to present and
its very intersting to know this knowledge .
Note : You can see the table of contents for this research report below & you can downlode the files related to this topic through the attachment for free ......
The attachment contain :
1- power point presentation for teachers
2- PDF File - The research report
3- Excel-sheet as an example to apply the knowledge in the research report
Table of contents
II. The budget’s Definition
III. The Budget’s Benefits
IV. Sales forecasting
V. Types of Budgets
1- Based on their purposes
2- Based on their components
VI. How to construct a Master Budget
A budget is a fundamental tool for an event director to predict with reasonable accuracy whether the event will result in a profit, a loss or will break-even. A budget can also be used as a pricing tool.
There are two basic approaches or philosophies when it comes to budgeting. One approach focuses on mathematical models, and the other on people.
The first school of thought believes that financial models, if properly constructed, can be used to predict the future.
The focus is on variables, inputs and outputs, drivers and the like. Investments of time and money are devoted to perfecting these models, which are typically held in some type of financial spreadsheet application.
The other school of thought holds that it’s not about models, it’s about people. No matter how sophisticated models can get, the best information comes from the people in the business. The focus is therefore in engaging the managers in the business more fully in the budget process, and building accountability for the results.
The companies that adhere to this approach have their managers develop their own budgets. While many companies would say that they do both, in reality the investment of time and money falls squarely in one approach or the others.
The process of calculating the costs of starting a small business begins with a list of all necessary purchases including tangible assets (for example, equipment, inventory) and services (for example, remodeling, insurance), working capital, sources and collateral. The budget should contain a narrative explaining how you decided on the amount of this reserve and a description of the expected financial results of business activities. The assets should be valued with each and every cost. All other expenses are like labour factory overhead all freshmen expenses are also included into business budgeting.
Definition of a Budget
Is a quantitative expression of a plan of action.
Is a tool aids managers in both their planning and control functions
A budget provides a comprehensive financial overview of planned company operations.
Also Budget represents the Entity’s Goals and objectives
Benefits of Budgets:
1- Compels managers to think ahead by formalizing their responsibilities for planning.
2- Provides an opportunity to reevaluate existing activities and evaluate new ones.
3-Provides definite expectation that are the best framework for judging subsequent performance.
4- Aids managers in communicating objectives and coordinating actions across the organization.