Types of Managerial Accounting Report 2022
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Running head: MANAGERIAL ACCOUNTING
Managerial Accounting
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Managerial Accounting
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1MANAGERIAL ACCOUNTING
Declaration:
I have read and understand the Rules Relating to Awards (Rule 3 Section 18 –
Academic Misconduct Including Plagiarism) as contained in the SCU Policy
Library. I understand the penalties that apply for plagiarism and agree to be
bound by these rules. The work I am submitting electronically is entirely my own
work.
Signed:
Date:
Surf N Sea
2020 Budget Report
Date of Board Meeting
Name of Report
Declaration:
I have read and understand the Rules Relating to Awards (Rule 3 Section 18 –
Academic Misconduct Including Plagiarism) as contained in the SCU Policy
Library. I understand the penalties that apply for plagiarism and agree to be
bound by these rules. The work I am submitting electronically is entirely my own
work.
Signed:
Date:
Surf N Sea
2020 Budget Report
Date of Board Meeting
Name of Report
2MANAGERIAL ACCOUNTING
Author(s)
Approved by:
Author(s)
Approved by:
3MANAGERIAL ACCOUNTING
Executive summary:
This report is providing the complete details of manufacturing products of Surf N Sea a
swimwear and beach accessories Manufacturer Company during the period of 2020. This
report is providing the individual budget analysis often different budget segments, which is
like sales revenues per month and budget for cash collection, budget relating to Production
expressed in units, Direct material and cash purchase budget, budget relating to Direct labor,
overhead budget incurred for manufacturing, operating cost budget relating to month, closing
budget of inventory relating to finished product, cost of sales budget, income statement
budget and last the cash budget for individually month for the year ended 2020.
Executive summary:
This report is providing the complete details of manufacturing products of Surf N Sea a
swimwear and beach accessories Manufacturer Company during the period of 2020. This
report is providing the individual budget analysis often different budget segments, which is
like sales revenues per month and budget for cash collection, budget relating to Production
expressed in units, Direct material and cash purchase budget, budget relating to Direct labor,
overhead budget incurred for manufacturing, operating cost budget relating to month, closing
budget of inventory relating to finished product, cost of sales budget, income statement
budget and last the cash budget for individually month for the year ended 2020.
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4MANAGERIAL ACCOUNTING
Table of Contents
Introduction:...............................................................................................................................5
Companies Product details:........................................................................................................5
Monthly Sales Revenues:...........................................................................................................7
Cash collection Budget:.............................................................................................................7
Production Budget:.....................................................................................................................8
Direct Material Budget:..............................................................................................................8
Cash Payment Budget:...............................................................................................................8
Direct labour Budget:.................................................................................................................9
Manufacturing overhead Budget:...............................................................................................9
Operating cost Budget:...............................................................................................................9
Ending Inventory Budget for finished Goods:.........................................................................10
Cost of sales Budget:................................................................................................................10
Budgeted Income statement:....................................................................................................10
Cash Budget and cash position:...............................................................................................10
Contribution:............................................................................................................................12
Conclusion:..............................................................................................................................12
References:...............................................................................................................................14
Table of Contents
Introduction:...............................................................................................................................5
Companies Product details:........................................................................................................5
Monthly Sales Revenues:...........................................................................................................7
Cash collection Budget:.............................................................................................................7
Production Budget:.....................................................................................................................8
Direct Material Budget:..............................................................................................................8
Cash Payment Budget:...............................................................................................................8
Direct labour Budget:.................................................................................................................9
Manufacturing overhead Budget:...............................................................................................9
Operating cost Budget:...............................................................................................................9
Ending Inventory Budget for finished Goods:.........................................................................10
Cost of sales Budget:................................................................................................................10
Budgeted Income statement:....................................................................................................10
Cash Budget and cash position:...............................................................................................10
Contribution:............................................................................................................................12
Conclusion:..............................................................................................................................12
References:...............................................................................................................................14
5MANAGERIAL ACCOUNTING
Introduction:
The budget for costing is used to prepare the estimates of cost during a particular
period. Surf N Sea is a swimsuits and accessories relating to beach, Manufacturing Company
for both men and woman. The manufacturing procedure is generally split into two different
sections, one is manufacturing along with the storage area, and the other one is a retail space
use for selling purposes. Here this report is generally indicating ten different budget segments
for the year ended 2020 (Bogsnes 2016).
Companies Product details:
Surf N Sea the company is mainly engage in production of the swimsuits and beach
accessories for both men and woman. The company is mainly engaged in manufacturing
women’s one-piece swimsuits, men’s Board shorts, Beach towels and last Beach umbrellas.
The below table is providing the complete details of manufactured units of each and
individual product.
Introduction:
The budget for costing is used to prepare the estimates of cost during a particular
period. Surf N Sea is a swimsuits and accessories relating to beach, Manufacturing Company
for both men and woman. The manufacturing procedure is generally split into two different
sections, one is manufacturing along with the storage area, and the other one is a retail space
use for selling purposes. Here this report is generally indicating ten different budget segments
for the year ended 2020 (Bogsnes 2016).
Companies Product details:
Surf N Sea the company is mainly engage in production of the swimsuits and beach
accessories for both men and woman. The company is mainly engaged in manufacturing
women’s one-piece swimsuits, men’s Board shorts, Beach towels and last Beach umbrellas.
The below table is providing the complete details of manufactured units of each and
individual product.
6MANAGERIAL ACCOUNTING
Figure 1: Production unit in each month
Figure 2: Total unit of production during 2020.
Monthly Sales Revenues:
The swimwear manufacturing company’s annual expected turnovers from those above
mentioned products amounted to $2,363,800 in total according to the budgeted statements.
The company expect annual sale value for each and individual product will be, for one piece
$1,250,000, for board shorts $ 913,600, for beach towel $130,000 and beach umbrellas
$70,200. From the above-expecting budget sales report it reveals that the company’s most of
Figure 1: Production unit in each month
Figure 2: Total unit of production during 2020.
Monthly Sales Revenues:
The swimwear manufacturing company’s annual expected turnovers from those above
mentioned products amounted to $2,363,800 in total according to the budgeted statements.
The company expect annual sale value for each and individual product will be, for one piece
$1,250,000, for board shorts $ 913,600, for beach towel $130,000 and beach umbrellas
$70,200. From the above-expecting budget sales report it reveals that the company’s most of
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7MANAGERIAL ACCOUNTING
sales revenues are generating through the sales of women’s one-piece swimsuits, and lowest
sales revenues are generating from the beach umbrellas, therefore it’s better for the company
to modify the last product so that the company can also be able to earn more from such
product (Bogsnes 2016).
Cash collection Budget:
The initial amount of receivables for the company was $123,650 and the company
expecting an amount of $2,399,450 will generate as an annual collection for the year ended
2020. For cash collection, the budget shows that 20% of current month sales are proceeds
through the retail outlets or shops part at the factory and the collection amount from such
sales will be paid by the purchaser immediately while purchasing, the remaining 80% sales
are following the standard procedures. Out of this 80% of current month sale value, 60% will
receive in the month of sale occurred when it occurred, and the remaining amount of 40%
will be collected in the next month.
Production Budget:
The unit of production made by the company according to the production budget is
34830 units for the year ended in 2020. In case of inventory calculation the company
followed an individual norm, which is like 50% of the following month’s selling units will be
the present month’s closing finished goods and then also the 50% of current month’s selling
units will be the present month’s beginning inventories. Out of 75%, direct materials will be
used for next month’s production. The company is expecting 32668Hrs. as the total machine
hour use to manufacture those above mentioned four products (Hernandez 2017).
Direct Material Budget:
In the case of manufacturing four products, the company use fabric, elastic or trim as
raw material. The company incurred $34.25 for a one-piece, $34.25 for men’s board shorts,
sales revenues are generating through the sales of women’s one-piece swimsuits, and lowest
sales revenues are generating from the beach umbrellas, therefore it’s better for the company
to modify the last product so that the company can also be able to earn more from such
product (Bogsnes 2016).
Cash collection Budget:
The initial amount of receivables for the company was $123,650 and the company
expecting an amount of $2,399,450 will generate as an annual collection for the year ended
2020. For cash collection, the budget shows that 20% of current month sales are proceeds
through the retail outlets or shops part at the factory and the collection amount from such
sales will be paid by the purchaser immediately while purchasing, the remaining 80% sales
are following the standard procedures. Out of this 80% of current month sale value, 60% will
receive in the month of sale occurred when it occurred, and the remaining amount of 40%
will be collected in the next month.
Production Budget:
The unit of production made by the company according to the production budget is
34830 units for the year ended in 2020. In case of inventory calculation the company
followed an individual norm, which is like 50% of the following month’s selling units will be
the present month’s closing finished goods and then also the 50% of current month’s selling
units will be the present month’s beginning inventories. Out of 75%, direct materials will be
used for next month’s production. The company is expecting 32668Hrs. as the total machine
hour use to manufacture those above mentioned four products (Hernandez 2017).
Direct Material Budget:
In the case of manufacturing four products, the company use fabric, elastic or trim as
raw material. The company incurred $34.25 for a one-piece, $34.25 for men’s board shorts,
8MANAGERIAL ACCOUNTING
$31.50 for beach towels and $21.50 for beach umbrella as the direct material cost. The
company used 12400 units for a one-piece, 11320 for board shorts, 2620 units for towels and
1780units for the beach umbrellas. Out of the total production of next month’s 75% will be
the current year direct material values and the 75% of present production will be considered
as the beginning material used for manufacturing those above mentioned products.
Cash Payment Budget:
The initial amount of payment for January is $92500. Using the cash payment budget,
the company is expecting that they will have to pay an amount of $944,733 as of the annual
payment to the creditors. For a monthly payment, the company usually evaluated that, 30% of
the accounts payable amount will be paid in that month when the direct materials are usually
purchased for manufacture, and the balance amount of 70% of the outstanding payment will
be paid in the next month (Keramati and Esmaeilian 2015).
Direct labour Budget:
In the case of manufacturing one-piece, board shorts, towels and beach umbrella, the
company use the direct labour cost based on individual machines hours. The machine hours
for each of them are 1hr. 0.75hr. 0.40hr. Moreover, 2.00hrs and the cost for those are selected
to $28.00. The company incurred 12400 units for a one-piece, 11320 for board shorts, 2620
units for towels and 1780units for the beach umbrellas. The company incurred $ 677,320 as
of the direct labour cost annually during the year ended 2020.
Manufacturing overhead Budget:
In case of computation the manufacturing budget it is segregated in to two sections,
one is variable overhead and the other one is fixed overhead. The company incurred $
79,263 as the variable overhead and $ 128,800 as the fixed overhead during the year ended
2020. In case of the variable overhead the company used the machine hour as the allocation
$31.50 for beach towels and $21.50 for beach umbrella as the direct material cost. The
company used 12400 units for a one-piece, 11320 for board shorts, 2620 units for towels and
1780units for the beach umbrellas. Out of the total production of next month’s 75% will be
the current year direct material values and the 75% of present production will be considered
as the beginning material used for manufacturing those above mentioned products.
Cash Payment Budget:
The initial amount of payment for January is $92500. Using the cash payment budget,
the company is expecting that they will have to pay an amount of $944,733 as of the annual
payment to the creditors. For a monthly payment, the company usually evaluated that, 30% of
the accounts payable amount will be paid in that month when the direct materials are usually
purchased for manufacture, and the balance amount of 70% of the outstanding payment will
be paid in the next month (Keramati and Esmaeilian 2015).
Direct labour Budget:
In the case of manufacturing one-piece, board shorts, towels and beach umbrella, the
company use the direct labour cost based on individual machines hours. The machine hours
for each of them are 1hr. 0.75hr. 0.40hr. Moreover, 2.00hrs and the cost for those are selected
to $28.00. The company incurred 12400 units for a one-piece, 11320 for board shorts, 2620
units for towels and 1780units for the beach umbrellas. The company incurred $ 677,320 as
of the direct labour cost annually during the year ended 2020.
Manufacturing overhead Budget:
In case of computation the manufacturing budget it is segregated in to two sections,
one is variable overhead and the other one is fixed overhead. The company incurred $
79,263 as the variable overhead and $ 128,800 as the fixed overhead during the year ended
2020. In case of the variable overhead the company used the machine hour as the allocation
9MANAGERIAL ACCOUNTING
and for the fixed manufacturing overhead the unit of productions. The overhead rate for the
last month amounted to $3 on behalf of variable overhead and $2.83 for the fixed overhead
(Hernandez 2017).
Operating cost Budget:
The company incurred $50 per month as utilities, $6000 as the insurance, $2500 per
month as the administration staff wages, $1500 for each month as general office expenses
and $1400 per month rent as the part of operating expenses. The company provide in total $
71,400 as the amount of operating expenses during the completion of the year 2020.
Ending Inventory Budget for finished Goods:
The company incurred $ 121.50 for direct material cost, $112.50 for direct labour
cost, $12 as the variable overhead and $11.32 as the fixed overhead. During the last month
the company incurred $ 159,650 as the total amount of ending inventory cost. It incurred $68
for one-piece, $68 for men’s board shorts, $65 for beach towel and $55 for the beach
umbrella as per unit cost for each and individual products.
Cost of sales Budget:
In case of computation the cost of sales for the year ended 2020 the company incurred
$1,738,093. For such computation purpose the company incurred $933210 as the direct
material cost, $677320 as the direct labour cost, $208063 as the manufacturing overhead
during this time period.
Budgeted Income statement:
The company earn an amount of $2363800 as the revenue and $625707 as the gross
margin during the time period. In case of computation the operating expenses will be
deducted, which is amounted to $77400 as total for such time period. And as the final result
the company generate $548307 as the net income for the year ended 2020. The company
and for the fixed manufacturing overhead the unit of productions. The overhead rate for the
last month amounted to $3 on behalf of variable overhead and $2.83 for the fixed overhead
(Hernandez 2017).
Operating cost Budget:
The company incurred $50 per month as utilities, $6000 as the insurance, $2500 per
month as the administration staff wages, $1500 for each month as general office expenses
and $1400 per month rent as the part of operating expenses. The company provide in total $
71,400 as the amount of operating expenses during the completion of the year 2020.
Ending Inventory Budget for finished Goods:
The company incurred $ 121.50 for direct material cost, $112.50 for direct labour
cost, $12 as the variable overhead and $11.32 as the fixed overhead. During the last month
the company incurred $ 159,650 as the total amount of ending inventory cost. It incurred $68
for one-piece, $68 for men’s board shorts, $65 for beach towel and $55 for the beach
umbrella as per unit cost for each and individual products.
Cost of sales Budget:
In case of computation the cost of sales for the year ended 2020 the company incurred
$1,738,093. For such computation purpose the company incurred $933210 as the direct
material cost, $677320 as the direct labour cost, $208063 as the manufacturing overhead
during this time period.
Budgeted Income statement:
The company earn an amount of $2363800 as the revenue and $625707 as the gross
margin during the time period. In case of computation the operating expenses will be
deducted, which is amounted to $77400 as total for such time period. And as the final result
the company generate $548307 as the net income for the year ended 2020. The company
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10MANAGERIAL ACCOUNTING
earning amount from the manufacturing those swim products are quite satisfactory for the
company, in case of increase the net income more the company have to change their policy
for incurred operating expenses in future.
Cash Budget and cash position:
Generally, the revenues representing the amount of collection from the debtors during
sale proceeds and expenses means all types of expenses like; material purchase cost, labour
cost, variable and fixed overheads and also the operating cost incurred in the course of
manufacturing the products. In case of making the payments of interest on a loan the
company generally charge 9% per annum on the amount of bank loan, depreciation of plant
and machinery charged to $10000 for annually, in case of repair and maintenance the cost
incurred $1500 and paid during quarterly.
Figure 3: Cash Balance for the year ended 2020.
In case of computation the cash budget it shows that at the beginning of the month
January the balance left in hand as opening $32250 and at the end of January it reached to
$146405. In the next month, it reached to $226618 and followed the same trend of increasing
it reached to $490637 at the end of December. It shows from the graphical representation that
earning amount from the manufacturing those swim products are quite satisfactory for the
company, in case of increase the net income more the company have to change their policy
for incurred operating expenses in future.
Cash Budget and cash position:
Generally, the revenues representing the amount of collection from the debtors during
sale proceeds and expenses means all types of expenses like; material purchase cost, labour
cost, variable and fixed overheads and also the operating cost incurred in the course of
manufacturing the products. In case of making the payments of interest on a loan the
company generally charge 9% per annum on the amount of bank loan, depreciation of plant
and machinery charged to $10000 for annually, in case of repair and maintenance the cost
incurred $1500 and paid during quarterly.
Figure 3: Cash Balance for the year ended 2020.
In case of computation the cash budget it shows that at the beginning of the month
January the balance left in hand as opening $32250 and at the end of January it reached to
$146405. In the next month, it reached to $226618 and followed the same trend of increasing
it reached to $490637 at the end of December. It shows from the graphical representation that
11MANAGERIAL ACCOUNTING
the increasing trend of cash balance continues till to July and due to some less amount of
revenues generation and also due to a substantial amount of expenses occurred the balance
left in the hand amount reduced in August. Though form the next month it continuously
increased and the trend of increased cash balance well maintained (Keramati and Esmaeilian
2015). In the present situation the company can continue the current policy related to their
revenue generation and production because the cash position at present are in favourable
condition and, which is good to maintain the goodwill in present market condition.
Contribution:
It is normally represent the difference between sale price and variable cost. Individual
per unit contribution can be calculated through the using through the per unit sale price less
per unit variable cost. Generally using this contribution company can evaluate the
profitability arrived from a particular product. In the present scenario the company Surf N
Sea, manufacture four types of products. Their individual costs per unit contribution are as
follows;
Figure 4: Individual per unit contribution per product.
Here from the above computation it is providing a clear idea that in case of One piece
the per unit earrings is more comparing to other products. However in case of Beach umbrella
the company suffering a negative contribution of amount per unit, i.e. $32.74. So it can be
the increasing trend of cash balance continues till to July and due to some less amount of
revenues generation and also due to a substantial amount of expenses occurred the balance
left in the hand amount reduced in August. Though form the next month it continuously
increased and the trend of increased cash balance well maintained (Keramati and Esmaeilian
2015). In the present situation the company can continue the current policy related to their
revenue generation and production because the cash position at present are in favourable
condition and, which is good to maintain the goodwill in present market condition.
Contribution:
It is normally represent the difference between sale price and variable cost. Individual
per unit contribution can be calculated through the using through the per unit sale price less
per unit variable cost. Generally using this contribution company can evaluate the
profitability arrived from a particular product. In the present scenario the company Surf N
Sea, manufacture four types of products. Their individual costs per unit contribution are as
follows;
Figure 4: Individual per unit contribution per product.
Here from the above computation it is providing a clear idea that in case of One piece
the per unit earrings is more comparing to other products. However in case of Beach umbrella
the company suffering a negative contribution of amount per unit, i.e. $32.74. So it can be
12MANAGERIAL ACCOUNTING
provide as a decision that the company should continue production of one piece at large scale
and reduce the amount of production for beach umbrella.
Conclusion:
It is concluded that this report is particularly representing the individual budget of
Surf N Sea a swimwear and beach accessories manufacturer Company during the period of
2020. This report is providing the individual budget analysis of ten different budget
segments, for the year ended 2020. It is reveals from the above budgeting that the present
financial scenario of this particular company is in quite stable order and the cash positions are
also in favorable conditions. So it can be concluded that the present policy that the company
maintained during the year ended 2020 can help to achieve continuous growth of the
company comparing to other manufacturing organizations.
provide as a decision that the company should continue production of one piece at large scale
and reduce the amount of production for beach umbrella.
Conclusion:
It is concluded that this report is particularly representing the individual budget of
Surf N Sea a swimwear and beach accessories manufacturer Company during the period of
2020. This report is providing the individual budget analysis of ten different budget
segments, for the year ended 2020. It is reveals from the above budgeting that the present
financial scenario of this particular company is in quite stable order and the cash positions are
also in favorable conditions. So it can be concluded that the present policy that the company
maintained during the year ended 2020 can help to achieve continuous growth of the
company comparing to other manufacturing organizations.
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13MANAGERIAL ACCOUNTING
References:
Ahmad, N.N., 2016. Cash management practices in micro and small businesses in Malaysia.
Journal of Education and Social Sciences, 4, pp.331-335.
Bogsnes, B., 2016. Implementing beyond budgeting: Unlocking the performance potential.
John Wiley & Sons.
Clients1.ibisworld.com.au.ezproxy.scu.edu.au. (2019). Shibboleth Authentication Request.
[online]Availableat:http://clients1.ibisworld.com.au.ezproxy.scu.edu.au/?
u=jyDfnJQRunnPTW9pFcJwYg==&p=/bcVYE3hjFrJs3WB/M14xA [Accessed 21 Aug.
2019].
Hernandez, L., Jonker, N. and Kosse, A., 2017. Cash versus debit card: the role of budget
control. Journal of Consumer Affairs, 51(1), pp.91-112.
IBISWorld, I. (2019). IBISWorld - Industry Market Research, Reports, and Statistics.
[online] Ibisworld.com. Available at: https://www.ibisworld.com/ [Accessed 21 Aug. 2019].
Ibisworld.com.au. (2019). Australian Bureau of Statistics. [online] Available at:
https://www.ibisworld.com.au/australian-company-research-reports/professional-scientific-
technical-services/australian-bureau-of-statistics-company.html [Accessed 21 Aug. 2019].
Isaac, L., Lawal, M. and Okoli, T., 2015. A systematic review of budgeting and budgetary
control in government owned organizations. Research Journal of Finance and Accounting,
6(6), pp.1-11.
Keramati, A., Esmaeilian, M. and Rabieh, M., 2015. Developing a Model for Project
Scheduling with Limited resources and Budget with Considering Discounted Cash Flows
through Fixed Prioritization Method. Asian Journal of Research in Business Economics and
Management, 5(1), pp.212-220.
References:
Ahmad, N.N., 2016. Cash management practices in micro and small businesses in Malaysia.
Journal of Education and Social Sciences, 4, pp.331-335.
Bogsnes, B., 2016. Implementing beyond budgeting: Unlocking the performance potential.
John Wiley & Sons.
Clients1.ibisworld.com.au.ezproxy.scu.edu.au. (2019). Shibboleth Authentication Request.
[online]Availableat:http://clients1.ibisworld.com.au.ezproxy.scu.edu.au/?
u=jyDfnJQRunnPTW9pFcJwYg==&p=/bcVYE3hjFrJs3WB/M14xA [Accessed 21 Aug.
2019].
Hernandez, L., Jonker, N. and Kosse, A., 2017. Cash versus debit card: the role of budget
control. Journal of Consumer Affairs, 51(1), pp.91-112.
IBISWorld, I. (2019). IBISWorld - Industry Market Research, Reports, and Statistics.
[online] Ibisworld.com. Available at: https://www.ibisworld.com/ [Accessed 21 Aug. 2019].
Ibisworld.com.au. (2019). Australian Bureau of Statistics. [online] Available at:
https://www.ibisworld.com.au/australian-company-research-reports/professional-scientific-
technical-services/australian-bureau-of-statistics-company.html [Accessed 21 Aug. 2019].
Isaac, L., Lawal, M. and Okoli, T., 2015. A systematic review of budgeting and budgetary
control in government owned organizations. Research Journal of Finance and Accounting,
6(6), pp.1-11.
Keramati, A., Esmaeilian, M. and Rabieh, M., 2015. Developing a Model for Project
Scheduling with Limited resources and Budget with Considering Discounted Cash Flows
through Fixed Prioritization Method. Asian Journal of Research in Business Economics and
Management, 5(1), pp.212-220.
14MANAGERIAL ACCOUNTING
Klakegg, O.J. and Lichtenberg, S., 2016. Successive cost estimation–successful budgeting of
major projects. Procedia-Social and Behavioral Sciences, 226, pp.176-183.
Olszewska, K., 2019. Cost management with budgeting and Kaizen Costing. World Scientific
News, 133, pp.171-190.
Rakos, I.S. and Man, M., 2016. Cost Budgeting–A Relevant Instrument for Improving the
Performances of a Coal Mine Case Study: Jiului Valley, Romania. Journal of Accounting and
Auditing Research & Practice, 2016, pp.73-94.
Raudla, R., Karo, E., Valdmaa, K. and Kattel, R., 2015. Implications of project-based funding
of research on budgeting and financial management in public universities. Higher Education,
70(6), pp.957-971.
Klakegg, O.J. and Lichtenberg, S., 2016. Successive cost estimation–successful budgeting of
major projects. Procedia-Social and Behavioral Sciences, 226, pp.176-183.
Olszewska, K., 2019. Cost management with budgeting and Kaizen Costing. World Scientific
News, 133, pp.171-190.
Rakos, I.S. and Man, M., 2016. Cost Budgeting–A Relevant Instrument for Improving the
Performances of a Coal Mine Case Study: Jiului Valley, Romania. Journal of Accounting and
Auditing Research & Practice, 2016, pp.73-94.
Raudla, R., Karo, E., Valdmaa, K. and Kattel, R., 2015. Implications of project-based funding
of research on budgeting and financial management in public universities. Higher Education,
70(6), pp.957-971.
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