9ManagerialAccounting-Student_财务管理_经管

9-1ProfitPlanningChapter99-2LearningObjeciUnderstandwhyorganizationsbudgetandtheprocessestheyusetocreatebudgets.9-3TheBasicFrameworkAbudgetisadetailedquantitativeplanforacquiringandusingfinancialandotherresourcesoveraspecifiedforthcomingtimeperiod.1.Theactofpreparingabudgetiscalledbudgeting.2.Theuseofbudgetstocontrolanorganization’sactivitiesisknownasbudgetarycontrol.9-4PlanningandCPlanning–i...