Budget base zéro
budget base zéro - A budget approach where each expenditure item must be justified for each new budget period
2 min de lecture
financial planning
Financial Planning
Budget des frais de vente et d'administration
SG&A budget - A budget that details anticipated selling, general, and administrative costs
2 min de lecture
cost accounting
financial planning
Budget des ventes
budget des ventes - A budget that details anticipated sales levels
2 min de lecture
financial planning
Budget imposé descendant
budget imposé descendant - A budget approach where upper level management establishes parameters under which the budget is to be prepared
2 min de lecture
financial planning
Budget statique
budget statique - A budget that does not anticipate alternative outcomes; estimated sales and expenses are fixed and establish the relevant benchmarks
2 min de lecture
financial planning
Budget de production
budget de production - A budget that details planned levels of production; takes into account sales and inventory build/decline
2 min de lecture
cost accounting
financial planning
Budget directeur
budget directeur - Also known as the comprehensive budget; an integrated set of articulated budgets relating to numerous operational subcomponents (labor, mater...
2 min de lecture
cost accounting
financial planning
États financiers pro forma
états financiers pro forma - "As if" budgeted financial statements
2 min de lecture
financial reporting
financial planning
Budget d'achat de matières directes
budget d'achat de matières directes - A budget that details expected direct material purchases, along with the related cash payments
2 min de lecture
financial planning
Budget de main-d'œuvre directe
budget de main-d'œuvre directe - A budget that details expected direct labor needs, along with the related costs of labor
2 min de lecture
cost accounting
financial planning
Budget des frais généraux de fabrication
budget des frais généraux de fabrication - A budget that details the anticipated factory overhead, including calculations related to the allocation of such amou...
2 min de lecture
cost accounting
financial planning
Budget flexible
budget flexible - A budget that covers a range of potential outcomes by relating expense levels to the potential revenues
2 min de lecture
financial planning
Budgétisation incrémentale
budgétisation incrémentale - A budgeting approach where the prior year experience sets a base line for a new budget; changes are made based on new information b...
2 min de lecture
financial planning
Charge
charge - A budgetary restriction occurring in advance of a related expenditure
2 min de lecture
financial planning
Coûts fixes discrétionnaires
coûts fixes discrétionnaires - Fixed cost resulting from yearly spending decisions; proper planning can result in avoidance of these costs as necessary (e.g., a...
2 min de lecture
cost accounting
financial planning
Écart sur dépense des frais généraux fixes
écart sur dépense des frais généraux fixes - A fixed overhead variance that compares actual fixed overhead to the budgeted fixed overhead
2 min de lecture
cost accounting
financial planning
Écart sur volume des frais généraux fixes
écart sur volume des frais généraux fixes - A fixed overhead variance that compares the budgeted fixed overhead to the fixed overhead that is applied to product...
2 min de lecture
cost accounting
financial planning
Budget glissant
budget glissant - A budget that is constantly updated; as one month/quarter is completed another is added to the set the projections
2 min de lecture
financial planning
Budget de trésorerie
budget de trésorerie - An essential budget component detailing planned cash receipts, disbursements, and financing actions
2 min de lecture
financial planning
Décision d'investissement
décision d'investissement - Also known as capital budgeting; planning and decision making related to longer term projects and expenditures
2 min de lecture
financial planning
Budget
budget - A planning tool that outlines the financial plans for an organization; there are various types of budgets -- operating, capital, and financial
2 min de lecture
financial reporting
financial planning
Budget participatif ascendant
budget participatif ascendant - A budget approach driven by the direct participation of lower-level employees
2 min de lecture
financial planning
Comité budgétaire
comité budgétaire - A group of senior managers from each business unit charged with leading the budget preparation and review process
2 min de lecture
financial planning
Marge budgétaire
marge budgétaire - The influence of behavior to "pad" a budget via misstating expected revenues and/or expenses; to create more favorable budget vs. actual perf...
2 min de lecture
financial planning
Flux de trésorerie
Cash flow - the movement of money into and out of a business. Understanding and managing flux de trésorerie is critical for business survival and growth
5 min de lecture
finance
accounting
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