Looks at the operating budget through several lenses. (1) the managerial context in which budget formulation takes place, distinguishing between the mechanical and behavioral aspects of preparing the budget. (2) the components of the operating budget and the steps involved in building a budget. (3) budgeting misfits-areas where the budget formulation phase does not work as well as it might because it does not fit well with other organizational activities.

【書誌情報】

ページ数：16ページ

サイズ：A4

商品番号：HBSP-TCG302

発行日：2013/3/13

登録日：2013/6/20