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| Author: | Pogue, G. |
| Title: | Understanding budgets and budgetary control Part 2. |
| Journal: | Management Accounting (London)
1988 : DEC, VOL. 66:11, p. 58-60 |
| Index terms: | BUDGETING BUDGETARY CONTROL |
| Language: | eng |
| Abstract: | A review of sales, cash and overhead budgeting, and a master budget, with a checklist of points to remember. The objectives of a sales budget, an example and control aspects. The same concerning a capital expenditure, overhead cost and other budgets. A research and development and master budgets. The conclusion concerning control. |
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