TY  - BOOK
AU  - Harvard Business School
TI  - Preparing a budget: expert solutions to everyday challenges
T2  - Pocket mentor series
SN  - 9781422136584
AV  - HG4028 .P747 2009
PY  - 2009///
CY  - Boston, Mass.
PB  - Harvard Business Press
KW  - Budget in business
KW  - Electronic Books
N1  - 2; Mentor's message : the power of a well-prepared budget --; Preparing a budget : the basics --; An overview of budgeting --; What is a budget? --; How does the budgeting process work? --; Why is a budget valuable? --; Types of budgets --; Approaches to preparing a budget --; Traditional budgeting --; Alternative approaches --; Kaizen budgeting --; Budgeting and the balanced scorecard --; Categorizing expenses --; Fixed and variable costs --; Allocated costs --; Activity-based costing --; Activity-based budgeting --; Preparing an operating budget --; Defining your goals --; Articulating your assumptions --; Forecasting sales --; Forecasting revenues --; Forecasting cost of goods sold --; Estimating SG&A costs --; Calculating operating income --; Exploring "what-if" scenarios --; Preparing a capital budget --; What is a capital budget? --; Capital budgeting techniques --; When your budget and reality differ --; What is variance? --; What causes it? --; Tips and tools --; Tools for preparing a budget --; Test yourself --; Key terms --; To learn more; 2; b
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