Master budget framework, Cost Accounting

Assignment Help:

Master Budget Framework

The master budget is the overall quantifications of the budgeting plan. In this, functional budgets are not corporate. A functional budget is a budget if income and or expenditure for a particular function. Therefore the master budget combines all the budgets of the different departments in organizations. It is useful in ensuring about all the individual budgets are consistent along with one another and presents also a 'unit' picture of the whole organization.

It is made up of both non-production and production budgets.

835_Master Budget Framework.png

Production budgets include:

- Sales Budget

- Finished Goods Budgets

- Material budges

- Labour budgets

- Overheads budgets.

Non-Production Budgets Include

- Selling & Distribution

- Administration Budget

- Cash Budget

- Research and Development - Capex

- All these budgets translate into the projected profit and loss a/c and the budgeted Balance Sheet.

- The relationship between all these budgets is summarized in the figure.


Related Discussions:- Master budget framework

Traditional Costing System and Job Order Costing System, Hello, I''m curren...

Hello, I''m currently doing a research on a company and planning an Activity Based Costing system since the company is using Traditional Costing system to allocate the overhead to

Marginal costing, sums with solution of marginal costing

sums with solution of marginal costing

Who would be affected if the proposal is implemented?, Outdoors R Us owns s...

Outdoors R Us owns several membership-based campground resorts throughout the Southwest. The company sells campground sites to new members, usually during a get-acquainted visit an

Retirement account, You want to have $2,000,000 in your retirement account ...

You want to have $2,000,000 in your retirement account (IRA) at the end of 30 years. You hope to earn 6% per year. How much must you save each year?

Variable overhead variance, Variable Overhead Variance This is the dis...

Variable Overhead Variance This is the dissimilarity between the variable overheads absorbed and the actual variable overheads warned. Therefore it can be described as the und

Prepare a flexible overhead budget, Under a contract with the provincial go...

Under a contract with the provincial government, ChemLabs Inc. analyzes the chemical and bacterial composition of well water in various municipalities in the interior of British Co

Measuring performance in organization, list and discus the problem encounte...

list and discus the problem encountered in adopting profit as a yardstick in measuring performance

Prepare the journal entries to record depreciation, Moore Corporation follo...

Moore Corporation follows a policy of a 10% depreciation charge per year on all machinery and a 5% depreciation charge per year on buildings (the corporation uses the nearest full

Evaluate outstanding balance, Winston Duff is planning to borrow $225,000 ...

Winston Duff is planning to borrow $225,000 to purchase a new home. Mr. Duff is considering two fixed-rate financing alternatives offered by Horsepen Creek State Bank. The first

Write Your Message!

Captcha
Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd