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Cost Accounting
book

Cost Accounting

by K. Alex
February 2012
Intermediate to advanced content levelIntermediate to advanced
756 pages
17h 6m
English
Pearson India
Content preview from Cost Accounting

14

Budgetary Control

CHAPTER OUTLINE
LEARNING OBJECTIVES

After reading this chapter, you should be able to understand:

  • Meaning of budget and budgeting
  • Process of establishing budgets
  • Differences between fixed and flexible budgets
  • Different types of budgets and their implications in planning
14.1 Introduction

A budget (from the old French word bougette, meaning purse) is generally a list of all planned expenses and revenues. It is a plan for saving ...

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Publisher Resources

ISBN: 9789332515642