chapter 8 budgeting for planning and control

7/30/2019 CHAPTER 8 Budgeting for Planning and Control

1/19


2/19

3=> Abc~xlv 2

Chzc`xcmlq ej f|hmlxk`m kào|hl7

3. F|hmlxk`m jevalq dc`cmldl`x xe ~oc` jev xbl j|x|vlxe hlzloe~ c` ezlvcoo hkvla$xke` jev xbl evmc`kwcxke`/ jevlqll ~vefoldq/ c`h hlzloe~ j|x|vl ~eokaklq.

6. F|hmlxk`m blo~q ae`zl{ qkm`kjkac`x k`jevdcxke` cfe|x xbl vlqe|val ac~cfkokxklq ejc` evmc`kwcxke`/ dcik`m flxxlv hlakqke`q ~eqqkfol. Lrcd~ol7 C acqb f|hmlx ~ek`xq

e|x ~exl`xkco qbevxjcooq.1. F|hmlxk m blo~q qlx qxc`hcvhq xbcx ac` ae xveo xbl |ql ej c aed~c`{q vlqe|valq

c`h ae`xveo c`h dexkzcxl ld~oe{llq.

8. F|hmlxk`m kd~vezlq xbl aedd| kacxke` ej xbl ~oc`q ej xbl evmc kwcxke` xe lcabld~oe{ll. F|hmlxq coqe làe|vcml aeevhk`cxke` flac|ql xbl zcvke|q cvlcq c`hcaxkzkxklq ej xbl evmc`kwcxke` d|qx coo }evi xemlxblv xe cabklzl xbl qxcxlh efgla$xkzlq.

F. Xbl F|hmlxk m vealqq

Xbl f|hmlxk`m ~vealqq ac` vc`ml jved jckvo{ k`jevdco xe locfevcxlo{ hlxckolh.

3. Hkvlaxk`m c`h Aeevhk`cxk`m

c. Xbl f|hmlx hkvlaxev/ |q|coo{ xbl ae`xveoolv ev qedle`l }be vl~evxq xe xbl ae`$xveoolv/ kq vlq~e`qkfol jev aeevhk`cxk`m c`h hkvlaxk m xbl ezlvcoo f|hmlxk`m~vealqq.

f. Xbl f|hmlx aeddkxxll bcq xbl vlq~e`qkfkokx{ xe ezlvqll xbl f|hmlxk`m~vealqq xbcx }koo7

Vlzkl} xbl f|hmlx.

^vezkhl ~eoka{ m|khlok`lq c`h f|hmlxcv{ mecoq.

Vlqeozl hkjjlvlàlq xbcx dc{ cvkql cq xbl f|hmlx kq ~vl~cvlh.

C~~vezl xbl jk`co f|hmlx.

Cx xbkq ~ek`x/ xbl jk`co f|hmlx flaedlq xbl ~oc` jev xbl aedk`m {lcv. Xbl`/ xblf|hmlx aeddkxxll }koo7

De`kxev xbl cax|co ~lvjevdcàl ej xbl evmc`kwcxke` cq xbl {lcv |`jeohq.

L`q|vl xbcx xbl f|hmlx kq okìlh xe xbl qxvcxlmka ~oc` ej xbl evmc`kwcxke`.

6. F|kohk`m xbl Dcqxlv F|hmlx

c. Xbl dcqxlv f|hmlx kq c aed~vlbl`qkzl jk`càkco ~oc` dchl |~ ej zcvke|q k`hk$zkh|co hl~cvxdl xco c`h caxkzkx{ f|hmlxq jev xbl {lcv. C dcqxlv f|hmlx ac` flhkzkhlh k`xe7

"3+ E~lvcxk`m f|hmlxq/ }bkab e|xok`l xbl kàedl$ml`lvcxk`m caxkzkxklq ej cjkvd "qcolq/ ~veh|axke`/ c`h jk`kqblh meehq k`zl`xevklq+.

Xbl e|xaedl ej xbl e~lvcxk`m f|hmlxq kq c ~ve jevdc "f|hmlxlh+ k`$aedl qxcxldl`x.

"6+ Jk`càkco f|hmlxq/ }bkab e|xok`l xbl k`joe}q c`h e|xjoe}q ej acqb c`h xbljk`càkco ~eqkxke`.

Xbl e|xaedl ej xbl jk`càkco f|hmlxq kào|hlq c acqb f|hmlx c`h c~ve jevdc "f|hmlxlh+ fcocàl qbllx.

Xbl dcqxlv f|hmlx kq |q|coo{ ~vl~cvlh jev c e`l${lcv ~lvkeh aevvlq~e`hk`mxe xbl aed~c`{q jkqaco {lcv.


3/19

F|hmlxk`m jev ôc``k`m c`h Ae`xveo 3=3

Xbl {lcvo{ dcqxlv f|hmlx ac` fl fveil` he}` k`xe s|cvxlvo{ c`h de`xbo{ f|h$mlxq xe cooe} dc`cmlvq xe aed~cvl cax|co hcxc }kxb f|hmlxlh hcxc cq xbl {lcv|`jeohq c`h xe dcil xkdlo{ aevvlaxke`q.

Vlzkl} xlrxfeei Lrbkfkx 2$6/ }bkab koo|qxvcxlq xbl aed~e`l`xq ej xbl dcqxlv f|hmlx.

f. C ae`xk`|e|q "ev veook`m+ f|hmlx kq c dezk`m 36$de`xb f|hmlx.

Cq c de`xb lr~kvlq k` xbl f|hmlx/ c` chhkxke`co de`xb k` xbl j|x|vl kq chhlhqe xbcx xbl aed~c`{ co}c{q bcq c 36$de`xb ~oc` e` bc`h.

a. C ae`xk |e|qo{ |~hcxlh f|hmlx |~hcxlq xbl dcqxlv f|hmlx lcab de`xb cq`l} k`jevdcxke` flaedlq czckocfol.

Kx }eviq okil c veook`m jevlacqx xbcx ~vezkhlq {lcv$xe$hcxl vlq|oxq c`h xbl jevl$acqx jev xbl vldck`hlv ej xbl {lcv.

A. Mcxblvk`m K`jevdcxke` jev F|hmlxk m

Xbl ~vkdcv{ qe|valq ej hcxc xbcx cvl |qlh xe avlcxl f|hmlxq kào|hl73. Bkqxevkaco Hcxc

Fcqlh e` xblkv iè}olhml ej aedk`m lzl`xq/ dc`cmlvq ac` |ql bkqxevkaco hcxcjved qkdkocv ~vlzke|q qkx|cxke`q xe ~vlhkax aeqxq.

6. Qcolq Jevlacqxq

Xbl qcolq jevlacqx kq xbl fcqkq jev coo ej xbl exblv e~lvcxk`m f|hmlxq c`h deqx ejxbl jk`càkco f|hmlxq. Xb|q/ kx kq kd~evxc`x xe bczl caa|vcxl qcolq jevlacqxq. Xblcaa|vca{ ej xbl qcolq jevlacqx ac` fl kd~vezlh f{7

Ae`qkhlvk`m lrxlv`co jcaxevq/ q|ab cq xbl ml`lvco laeèdka aokdcxl/ aed~lxkxke`/chzlvxkqk`m/ c`h ~vkak`m ~eokaklq.

\qk m jevdco c~~vecablq/ q|ab cq xkdl$qlvklq c`co{qkq/ aevvlocxke` c`co{qkq/laeèdlxvka dehlok`m/ c`h k`h|qxv{ c`co{qkq.

1. Jevlacqxk m Exblv Zcvkcfolq

Aeqxq c`h acqb$vlocxlh kxldq cvl avkxkaco.

Dc`{ ej xbl qcdl jcaxevq ae`qkhlvlh k` qcolq jevlacqxk`m c~~o{ xe aeqx jevlacqx$k`m.

KK. ^vl~cvk`m xbl E~lvcxk m F|hmlx

Xbl jkvqx ~cvx ej xbl dcqxlv f|hmlx kq xbl e~lvcxk`m f|hmlx. Xbl aed~e`l`xq ej xbl e~lvcx$k`m f|hmlx kào|hl xbl jeooe}k`m7

C. Xbl qcolq f|hmlx kq xbl ~veglaxke` c~~vezlh f{ xbl f|hmlx aeddkxxll xbcx hlqavkflqlr~laxlh qcolq jev lcab ~veh|ax k` |`kxq c`h heoocvq jev xbl aedk`m ~lvkeh.

Xbl qcolq f|hmlx dc{ vlzlco qlcqe`co jo|ax|cxke`q k` qcolq.

Qcolq 4 \`kxq \`kx qlook`m ~vkal

Vlzkl} xlrxfeei Qablh|ol 3/ }bkab ~vezkhlq c `|dlvka lrcd~ol ej xbl qcolq f|hmlx.

Olcv`k`m Efglaxkzl !6


4/19

3=6 Abc~xlv 2

F. Xbl ~veh|axke` f|hmlx hlqavkflq be} dc`{ |`kxq d|qx fl ~veh|alh xe dllx qcolq`llhq c`h qcxkqj{ l`hk`m k`zl`xev{ vls|kvldl`xq.

Xbl ~veh|axke` f|hmlx d|qx ae`qkhlv xbl aed~c`{q k`zl`xev{ ~eoka{ c`h/ xb|q/xbl flmk``k`m k`zl`xev{ c`h hlqkvcfol l`hk`m k`zl`xev{ olzloq.

\`kxq xe fl ~veh|alh 4

L`hk`m k`zl`xev{ |`kxq ) \`kxq qcolq Flmk``k`m k`zl`xev{ |`kxq

Vlzkl} xlrxfeei Qablh|ol 6/ }bkab ~vezkhlq c `|dlvka lrcd~ol ej xbl ~veh|axke` f|h$

mlx.

@exl xbcx xbl ~veh|axke` f|hmlx kq hvkzl` f{ xbl qcolq f|hmlx.

A. Xbl hkvlax dcxlvkcoq ~|vabcqlq f|hmlx e|xok`lq xbl lr~laxlh |qcml ej dcxlvkcoq jev~veh|axke`/ k`zl`xevklq/ c`h ~|vabcqlq ej xbl hkvlax dcxlvkcoq vls|kvlh.

Xbl hkvlax dcxlvkcoq |qcml kq hlxlvdk`lh f{ xbl k`~|x$e|x~|x vlocxke`qbk~ ej lcab

~veh|ax cq jeooe}q7Lr~laxlh HD |qcml 4 HD |`kxq `llhlh ~lv |`kx ej e|x~|x \`kxq ej e|x~|x

F|hmlxlh HD ~|vabcqlq k` |`kxq 4Hlqkvlh l`hk`m HD |`kxq ) Lr~laxlh HD |qcml Flmk``k`m HD |`kxq

HD ~|vabcql aeqxq 4 F|hmlxlh HD ~|vabcqlq k` |`kxq \`kx ~vkal

@exl xbcx c ql~cvcxl qablh|ol kq ~vl~cvlh jev lcab ik`h ej hkvlax dcxlvkco.

H. Xbl hkvlax ocfev f|hmlx qbe}q xbl xexco hkvlax ocfev be|vq `llhlh c`h xbl cqqeakcx$lh aeqx fcqlh e` xbl k`~|x$e|x~|x vlocxke`qbk~ ej lcab ~veh|ax.

Lr~laxlh HO be|vq 4 HO be|vq `llhlh ~lv |`kx ej e|x~|x \`kxq ej e|x~|x

HO aeqxq 4 Lr~laxlh HO be|vq ]cml vcxl

L. Xbl ezlvblch f|hmlx qbe}q xbl lr~laxlh aeqx ej coo k`hkvlax dc`|jcax|vk`m kxldq.

Xbl lqxkdcxlh ezlvblch kq hkzkhlh k`xe zcvkcfol c`h jkrlh aed~e`l`xq7

Xexco ezlvblch 4 "Zcvkcfol ezlvblch vcxl Caxkzkx{ olzlo ~lv abeql` aeqx hvkzlv+) F|hmlxlh xexco jkrlh ezlvblch

Vlzkl} xlrxfeei Qablh|olq 1/8/ c`h


5/19

F|hmlxk`m jev ôc``k`m c`h Ae`xveo 3=1

M. Xbl aeqx ej meehq qeoh f|hmlx ~vezkhlq xbl k`jevdcxke` `llhlh jev xbl ~ve jevdc k`$aedl qxcxldl`x.

Vlzkl} xlrxfeei Qablh|olq : c`h =/ }bkab ~vezkhl `|dlvka lrcd~olq ej xbl

l`hk`m jk`kqblh meehq k`zl`xev{ f|hmlx c`h xbl aeqx ej meehq qeoh f|hmlx.

@exl xbcx xbl l`hk`m jk`kqblh meehq k`zl`xev{ f|hmlx c`h xbl

aeqx ej meehq qeoh f|hmlx hvc} k`jevdcxke` jved xbl hkvlax dcxlvkcoq

~|vabcqlq f|hmlx/ xbl hkvlax ocfev f|hmlx c`h xbl ezlvblch f|hmlx.

B. Xbl dcvilxk`m lr~l`ql f|hmlx e|xok`lq ~oc``lh lr~l`hkx|vlq jev qlook`m c`h hkqxvk$f|xke` caxkzkxklq.

Xbl lqxkdcxlh dcvilxk`m lr~l`ql kq hkzkhlh k`xe zcvkcfol c`h jkrlh aed~e`l`xq7

Xexco dcvilxk`m lr~l`ql 4 "Zcvkcfol dcvilxk`m vcxl Qcolq caxkzkx{ olzlo+) F|hmlxlh xexco jkrlh dcvilxk`m lr~l`qlq

Vlzkl} xlrxfeei Qablh|ol 2/ }bkab ~vezkhlq c

`|dlvka lrcd~ol ej xbl dcvilxk`m lr~l`ql f|hmlx.

@exl xbcx xbl dcvilxk`m lr~l`ql f|hmlx kq hvkzl` f{ xbl qcolq f|hmlx.

K. Xbl vlqlcvab c`h hlzloe~dl`x lr~l`ql f|hmlx e|xok`lq xbl lqxkdcxlh lr~l`hk$x|vlq ej vlqlcvab c`h hlzloe~dl`x caxkzkxklq jev xbl aedk`m {lcv.

G. Xbl chdk`kqxvcxkzl lr~l`ql f|hmlx ae`qkqxq ej lqxkdcxlh lr~l`hkx|vlq jev xbl ezlv$coo evmc`kwcxke` c`h e~lvcxke` ej xbl aed~c`{.

Deqx ej xbl chdk`kqxvcxkzl lr~l`qlq cvl jkrlh aeqxq }kxb vlq~lax xe qcolq.

I. Xbl f|hmlxlh kàedl qxcxldl x kq fcqlh e` coo ej xbl aed~e`l`x f|hmlxq.

KKK. ^vl~cvk m xbl Jk`càkco F|hmlx

Xbl jk`càkco f|hmlxq cvl xbl qlae`h ~cvx ej xbl dcqxlv f|hmlx. Xbl jk`càkco f|hmlxq |q|$coo{ kào|hl xbl acqb f|hmlx/ xbl f|hmlxlh fcocàl qbllx/ xbl f|hmlxlh qxcxldl`x ej acqbjoe}q/ c`h xbl f|hmlx jev ac~kxco lr~l`hkx|vlq.

@exl xbcx xbl dcqxlv f|hmlx c`h xbl cqqeakcxlh jk`càkco f|hmlx cvl ~oc`q jev e`l{lcv.

Xbl ac~kxco lr~l`hkx|vlq f|hmlx kq c jk`càkco ~oc` e|xok`k`m xbl lr~laxlh cas|kqkxke` ejoe`m$xlvd cqqlxq/ x{~kacoo{ ezlv c `|dflv ej {lcvq.

C. Xbl Acqb F|hmlx

Xbl acqb f|hmlx kq c hlxckolh ~oc` xbcx qbe}q coo lr~laxlh qe|valq c`h |qlq ejacqb. D|ab ej xbl k`jevdcxke` `llhlh xe ~vl~cvl xbl acqb f|hmlx aedlq jved xbl e~$lvcxk`m f|hmlxq.

Xbl acqb f|hmlx kào|hlq jkzl dck` qlaxke`q7

3. Xbl xexco acqb czckocfol qlaxke` qbe}q xbcx7

Olcv`k`m Efglaxkzl !1


6/19

3=8 Abc~xlv 2

Xexco acqb czckocfol 4 Flmk``k`m fcocàl ) Acqb vlalk~xq

Acqb vlalk~xq kào|hl ~vkdcvko{7

c. Acqb qcolq.

f. Aeoolaxke` jved qcolq e` caae|`x "avlhkx qcolq+.

Xbl aeoolaxke` ~cxxlv` ej avlhkx qcolq ac` fl hlxlvdk`lh f{ ~cqx lr~lvklàl|qk`m c` caae|`xq vlalkzcfol cmk`m qablh|ol.

6. Xbl xexco acqb hkqf|vqldl`xq qlaxke` kào|hlq coo ~oc``lh acqb e|xoc{q jev xbl~lvkeh/ kào|hk`m xbl ~|vabcql ej dcxlvkcoq/ ~c{dl`x ej }cmlq/ c`h ~c{dl`x ej exblvlr~l`qlq.

Xbl acqb hkqf|vqldl`xq qlaxke` helq èx kào|hl7

c. K`xlvlqx ~c{dl`x e` qbevx$xlvd oec`q "xblql c~~lcv k xbl jk`càk`m qlaxke`+.

f. @eàcqb lr~l`qlq q|ab cq hl~vlakcxke`.

1. Xbl acqb lralqq ev hljkaklà{ qlaxke` aed~cvlq xbl acqb czckocfol }kxb xblacqb `llhlh.

Xexco acqb `llhlh 4 Xexco acqb hkqf|vqldl`xq ) Dk`kd|d acqb fcocàl

Xbl dk`kd|d acqb fcocàl kq xbl oe}lqx cde|`x ej acqb e` bc`h xbcx xbl jkvdjk`hq caal~xcfol.

8. Xbl jk`càk`m qlaxke` ej xbl acqb f|hmlx ae`qkqxq ej7

c. Fevve}k`mq.

f. ôc``lh vl~c{dl`xq/ kào|hk m k xlvlqx.


7/19

F|hmlxk`m jev ^oc``k`m c`h Ae`xveo 3=>.

f. Cax|co c`h jevlacqxlh qcolq cvl cq jeooe}q7

Dc{ G|`l G|o{ C|m|qx

Acqb qcolq................... (6>> ( 1>/>>> ( 8>/>>> ( />>>

Avlhkx qcolq................. :>/>>> 2>/>>> 3>>/>>> 33>/>>>Xexco............................ (2>> (33>/>>> (38>/>>> (3:>/>>>

a. Avlhkx qcolq cvl aeoolaxlh 8>, k` xbl de`xb ej xbl qcol/ 1


16/19

328 Abc~xlv 2

LRLVAKQL 1 "Ae`xk`|lh+1. ^vl~cvl c qablh|ol ej acqb hkqf|vqldl`xq jev G|o{ c`h C|m|qx.

8. ^vl~cvl c acqb f|hmlx jev G|o{ c`h C|m|qx.


17/19

F|hmlxk`m jev ^oc``k`m c`h Ae`xveo 32>+ "6>+ 4 3>> ) >> 1/= 4 3:/6 |`kxq

=. f "8>, Gc`|cv{+ ) "8 (1=>>+ ) ".8< (:6>>+ ) ".31 (8/>>>+ 4 (82;/=

2. h G|o{ C|m|qxQcolq.............................................................. 1>/>>>+ 1>>+Hlqkvlh jk kqblh meehq l`hk`m k`zl`xev{....... =/>>>+ 2/>>>+Olqq7 Jk`kqblh meehq flmk``k m k`zl`xev{... "3>/>>>+ "=/>>>+\ kxq xe fl ~veh|alh...................................... 6=/>>>+ 1:/>>>+Dcxlvkcoq ~lv | kx "ofq.+.................................. 6/>+Vc} dcxlvkcoq xe fl ~|vabcqlh..................... 6>6/>+

;. l3>. l

33. a36. h

31. f


18/19

32: Abc~xlv 2

^VCAXKAL XLQX

LRLVAKQL 3CFA Aed~c`{

^veh|axke` F|hmlx

Gc`|cv{ Jlfv|cv{ Dcvab C~vko Dc{ G|`l

Qcolq........................................... >> =/> 3>/>>> 3>> 6>/>>> 1>/>>>

L`hk`m k`zl`xev{......................... 6/6 1/>>> 8/> :/>>> ;/>>> 3>/>

Xexco llhq................................. =/6 3>/> 38/> 63/>>> 6;/>>> 8>/>

Olqq7 Flmk``k`m k`zl`xev{.......... 3/6>> 6/6 1/>>> 8/> :/>>> ;/>>>

\`kxq xe fl ~veh|alh................... :/> 2/6 33/> 3:/> 61/>>> 13/>

LRLVAKQL 6Vlqlcv Aed~c`{

^veh|axke` F|hmlx jev C~vko

C~vko Dc{ G|`l G|o{

Qcolq.................................................................................... 2>> 2 ;6< 3/>>>Hlqkvlh jk`kqblh meehq l`hk`m k`zl`xev{/ 3>>, ej

`lrx de`xbq qcolq.......................................................... 2 ;6< 3/>>>

Xexco llhq.......................................................................... 3/: 3/==< 3/;6> 2 ;6>>

Vlqlcv Aed~c`{Vc} Dcxlvkcoq F|hmlx jev C~vko

C~vko Dc{ G|`l

^veh|axke` llhq/ < ofq. ~lv jk`kqblh meehq |`kx................ 6/6 8/:6< >>

Hlqkvlh vc} dcxlvkcoq l`hk`m k`zl`xev{.............................. 8/:6> (1>/>>> ( 8>/>>> ( />>>

Avlhkx qcolq................................................................... :>/>>> 2>/>>> 3>>/>>> 33>/>>>

Aeoolaxlh k` xbl de`xb ej xbl qcol/ 8>,................. 8>/>>> c 88/>>> hAeoolaxlh e`l de`xb cjxlv xbl qcol/ 1>> f 1>> l

Aeoolaxlh x}e de`xbq cjxlv xbl qcol/ 6> a 6>/>>> j

Xexco acqb aeoolaxlh...................................................... ( 361/>>> ( 6>>c (3>>/>>> >.8> h (33>/>>> >.8>f (2>/>>> >.1< l (3>>/>>> >.1/>>> >.6< j (2>/>>> >.6>/>>> "3>>, 8>, 1/>>> "3>>, 8>,+T 4 (;3/>>>

1. Caev` Aev~.Acqb Hkqf|vqldl`x Qablh|ol

G|`l G|o{ C|m|qx

^|vabcqlq aeqxq cx ( ==/>>> c ( 22/>>>l

Acqb hkqf|vqldl`x jev ~|vabcqlq7

^c{dl`x k` xbl de`xb ej ~|vabcql/ : f > j

^c{dl`x e`l de`xb cjxlv ~|vabcql/ 1/8=< ( ;1/8>>c "(8>/>>> ) (3>>/>>>+ >.

chapter 8 budgeting for planning and control

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