Totalbudgettering Flashcards

1
Q

Totalbudgettets elementer

A
  • Resultatbudget
    • Aktivitets- og kapacitetsbudget
  • Likviditetsbudget
  • Balancebudget
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2
Q

Formålet

Totalbudgettering

A
  • Målsætning
  • Planlægning,
  • Kontrol,
  • Kapacitetsstyring,
  • Koordination,
  • Ressourceallokering,
  • Motivation,
  • Styring
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3
Q

Budgetprocessen faser

A
  • Den passive fase
  • Den aktive fase
  • Budget kontrol
  • Budgetrevision og -tilføjelser
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4
Q

Budgetinstruksen

A
  • What, why, how, when, who …
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5
Q

Formål
Budgetkontrol/-opfølgning

A
  • Vor evne til at eksekvere handlingsplan
  • Konstatere afvigelser
  • Årsagsforklaring og vurdering af konsekvens for virkosmheden økonomi
    *
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6
Q

Budgetkontrol

A
  • Budget vs regnskab
    • Afvigelsesanalyse
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7
Q

Afvigelsesanalyse

A
  • Static budget variance
    • Faktisk vs budget
  • Flexible budget variance
    • Afvigelser der ikke skyldes øget salg
  • Sales volume variance
    • Øget salgsmænde afvigelse
  • Price variance
    • Afvigelser der skylde pris
  • Effeciency variance
    • Afvigelser der skylde effektivitet
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8
Q
A
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