BAFS - Paper 2B F2 Budgeting 預算編製

Purpose 目的
(1) Quantitative Goal 量化目標
(2) Cost Control awareness raising 提高控制成本意識
(3) Performance monitoring 監察表現

Function 功能
(1) Planning : provide direction of future development 
(2) Organizing: assist allocation of resource among departments
(3) Leading: provide quantitative target for staff to achieve
(4) Controlling: provide benchmark to evaluate the performance of staff
(1) 計劃 : 預算數字為發展行動計劃提供方向
(2) 組織 : 預算資料有助資源分配、功能部門之間的合作和整合
(3) 領導 : 量化指標成為員工的明確目標
(4) 控制 : 預算數字作為表現準則


Limitation 限制
(1) Business environoment changes rapidly 營商環境急速轉變
(2) Window-dressing 粉飾橱窗
(3) non-quantitative achievements (goodwill) 質化成果 (商譽)

Type 類型
(1) Operating budget 營業預算
      Sales, Production, Selling & Administration, Marketing budget
      銷貨、生產、銷售與行政費用、推廣預算
(2) Financial budget 財務預算
      Budgeted Income statement, balance sheet, cash flow statement
      損益表、資產負債表、現金流量表預算

Outcomes 結果
(1) Favorable 有利  
(2) Unfavorable 不利 

連結 Link:   BAFS - Paper 2B

連結 Link:   Herman Yeung Blog 主目錄