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Werner Seebacher - Management Accounting

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Название:
Management Accounting
Автор:
Werner Seebacher
Жанр:
unrecognised / на английском языке
Год:
неизвестен
ISBN:
нет данных
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Management Accounting: краткое содержание, описание и аннотация

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Management Accounting. Balance Sheet | Profit/Loss Account | Profit Plan | Finance Plan | Budgeted Balance Sheet. «Management Accounting.» wants to give a comprehensive overview of the topic accounting/controlling – the Big Picture which shows the central elements of accounting/controlling and their connections. «Management Accounting.» deals with the contents of and the connections between balance sheet, profit/loss account, contribution margin costing, results statement, profit plan, finance plan and budgeted balance sheet. In the operating business these elements are often viewed at and analyzed in an isolated way, although they build on a common data basis, and although there is constant interaction between them. In «Management Accounting.» the mentioned elements are reflected in an overall way under consideration of the existing connections between them. From the basic concept of presenting a comprehensive overview and concentrating on connections, the title «Management Accounting.» has been derived – What should or must people who are managers in an enterprise, know about accounting or understand of accounting? Target groups of «Management Accounting.» are students of economic/business courses in the framework of their basic education or in the framework of their introductory courses as well as students doing post-graduate programmes, and also managers in enterprises with practical experience – all of them facing the challenge of having to understand and to apply the linking connections of accounting/controlling in enterprises.

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Detailed explanations concerning the finance plan follow in chapter 5 - Profit Plan | Finance Plan | Budgeted Balance Sheet.

2.7. Profit Plan | Finance Plan Profit plan and finance plan are closely linked in various ways There are - фото 22

Profit plan and finance plan are closely linked in various ways. There are links and connections in both directions, from profit plan to finance plan and also back from finance plan to profit plan.

The profit after tax from the profit plan forms the basis for the finance plan. The result of the finance plan, the surplus of liquidity or the demand for liquidity, must be financed or can be invested and so – through the resulting interest payment (interest paid or interest income) – affects the profit plan again.

Figure 6: Profit Plan and Finance Plan

2.8. Budgeted Balance Sheet The same as the balance sheet the budgeted balance sheet is a presentation of - фото 24

The same as the balance sheet, the budgeted balance sheet is a presentation of the enterprise at a certain point in time.

The budgeted balance sheet presents the planned amount of assets that are available to an enterprise at the end of a planned year and also reflects the planned financing of the enterprise at that moment – whether through equity or debt capital respectively.

Figure 7: Budgeted Balance Sheet

A presentation of the budgeted balance sheet follows in chapter 5 - Profit Plan | Finance Plan | Budgeted Balance Sheet.

2.9. Finance Plan | Budgeted Balance Sheet Under consideration of the items presented in the finance plan the budgeted - фото 26

Under consideration of the items presented in the finance plan, the budgeted balance sheet – for the end of the planned year – is derived from the opening balance sheet at the beginning of the planned year. Each of the figures presented in the finance plan changes one item of the balance sheet from the opening balance sheet to the budgeted balance sheet.

Figure 8: Opening Balance Sheet, Finance Plan and Budgeted Balance Sheet

2.10. Profit Plan | Finance Plan | Budgeted Balance Sheet – The Big Picture The combination of the two connections described Profit Plan Finance Plan - фото 28

The combination of the two connections described: Profit Plan | Finance Plan and Opening Balance Sheet | Finance Plan | Budgeted Balance Sheet results in a totally closed planning system which represents the central overall connection in accounting/controlling of an enterprise – the Big Picture.

Figure 9: Big Picture

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