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    <subfield code="a">Machine generated contents note: About the Authors. Preface. Chapter 1: The What and Why of Budgeting: An Introduction. Chapter 2: Strategic Planning and Budgeting: Process, Preparation and Control. Chapter 3: Administering the Budget: Reports, Analyses, and Evaluations. Chapter 4: Break-even and Contribution Margin Analysis: Profit, Cost, and Volume Changes. Chapter 5: Profit Planning: Targeting and Reaching Achievable Goals. Chapter 6: Master Budget: Genesis of Financial Forecasting and Profit Planning. Chapter 7: Cost Behavior: Emphasis on Flexible Budgets. Chapter 8: Evaluating Performance: The Use of Variance Analysis. Chapter 9: Manufacturing Costs: Sales Forecasts and Realistic Budgets. Chapter 10: Marketing: Budgeting for Sales, Advertising, and Distribution. Chapter 11: Research and Development: Budgets for a Long-term Plan. Chapter 12: General and Administrative Costs: Budgets for Maximum Productivity. Chapter 13: Capital Expenditures: Assets to Be Bought, Sold, and Discarded. Chapter 14: Forecasting and Planning: Reducing Risk in Decision Making. Chapter 15: Moving Averages and Smoothing Techniques: Quantitative Forecasting. Chapter 16: Regression Analysis: Popular Sales Forecast System. Chapter 17: Cash Budgeting and Forecasting Cash Flow: Two Pragmatic Methods. Chapter 18: Financial Modeling: Tools for Budgeting and Profit Planning. Chapter 19: Using Software Packages and E-Budgeting: Computer-based Models, Spreadsheets, and Web-based System. Chapter 20: Capital Budgeting: Selecting the Optimum Long-term Investment and Real Options. Chapter 21: Budgeting for Cost Management: Activity-based Budgeting and Life-cycle Budgeting. Chapter 22: Zero-base Budgeting: Priority Budgeting for Best Resource Allocation. Chapter 23: Managers' Performance and Balanced Scorecard: Evaluation on the Division Level. Chapter 24: Budgeting for Service Organizations: Special Features. Chapter 25: Budgeting for Nonprofit Organizations: Diverse Types. Chapter 26: Using Management Games for Executive Training. Appendix I: Present and Future Value Tables. Appendix II: Statistical Table. Glossary of Budgeting and Planning Terms. Index.</subfield>
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    <subfield code="a">BUDGETING BASICS AND BEYOND; Contents; About the Authors; Preface; Chapter 1: The What and Why of Budgeting: An Introduction; Chapter 2: Strategic Planning and Budgeting: Process, Preparation, and Control; Chapter 3: Administering the Budget: Reports, Analyses, and Evaluations; Chapter 4: Break-Even and Contribution Margin Analysis: Profit, Cost, and Volume Changes; Chapter 5: Profit Planning: Targeting and Reaching Achievable Goals; Chapter 6: Master Budget: Genesis of Financial Forecasting and Profit Planning; Chapter 7: Cost Behavior: Emphasis on Flexible Budgets.</subfield>
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    <subfield code="a">Chapter 8: Evaluating Performance: The Use of Variance AnalysisChapter 9: Manufacturing Costs: Sales Forecasts and Realistic Budgets; Chapter 10: Marketing: Budgeting for Sales, Advertising, and Distribution; Chapter 11: Research and Development: Budgets for a Long-Term Plan; Chapter 12: General and Administrative Costs: Budgets for Maximum Productivity; Chapter 13: Capital Expenditures: Assets to Be Bought, Sold, and Discarded; Chapter 14: Forecasting and Planning: Reducing Risk in Decision Making; Chapter 15: Moving Averages and Smoothing Techniques: Quantitative Forecasting.</subfield>
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    <subfield code="a">Chapter 16: Regression Analysis: Popular Sales Forecast SystemChapter 17: Cash Budgeting and Forecasting Cash Flow: Two Pragmatic Methods; Chapter 18: Financial Modeling: Tools for Budgeting and Profit Planning; Chapter 19: Using Software Packages and E-Budgeting: Computer-Based Models, Spreadsheets, and Web-Based Systems; Chapter 20: Capital Budgeting: Selecting the Optimum Long-Term Investment and Real Options; Chapter 21: Budgeting for Cost Management: Activity-Based Budgeting and Life-Cycle Budgeting; Chapter 22: Zero-Base Budgeting: Priority Budgeting for Best Resource Allocation.</subfield>
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    <subfield code="a">Chapter 23: Managers' Performance and Balanced Scorecard: Evaluation at the Division LevelChapter 24: Budgeting for Service Organizations: Special Features; Chapter 25: Budgeting for Nonprofit Organizations: Diverse Types; Chapter 26: Using Management Games for Executive Training; Appendix I: Future and Present Value Tables; Appendix II: Statistical Table; Glossary of Budgeting and Planning Terms; Index.</subfield>
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