Nulbasis budgettering
nulbasis budgettering - A budget approach where each expenditure item must be justified for each new budget period
2 min lezen
financial planning
Financial Planning
Statische begroting
statische begroting - A budget that does not anticipate alternative outcomes; estimated sales and expenses are fixed and establish the relevant benchmarks
2 min lezen
financial planning
Van boven opgelegde begroting
van boven opgelegde begroting - A budget approach where upper level management establishes parameters under which the budget is to be prepared
2 min lezen
financial planning
Verkoop- en beheerkostenbegroting
SG&A budget - A budget that details anticipated selling, general, and administrative costs
2 min lezen
cost accounting
financial planning
Verkoopbegroting
verkoopbegroting - A budget that details anticipated sales levels
2 min lezen
financial planning
Hoofdbudget
hoofdbudget - Also known as the comprehensive budget; an integrated set of articulated budgets relating to numerous operational subcomponents (labor, mater...
2 min lezen
cost accounting
financial planning
Pro forma financiële overzichten
pro forma financiële overzichten - "As if" budgeted financial statements
2 min lezen
financial reporting
financial planning
Productiebegroting
productiebegroting - A budget that details planned levels of production; takes into account sales and inventory build/decline
2 min lezen
cost accounting
financial planning
Afwijking vast overhead volume
afwijking vast overhead volume - A fixed overhead variance that compares the budgeted fixed overhead to the fixed overhead that is applied to production base...
2 min lezen
cost accounting
financial planning
Afwijking vaste overheaduitgaven
afwijking vaste overheaduitgaven - A fixed overhead variance that compares actual fixed overhead to the budgeted fixed overhead
2 min lezen
cost accounting
financial planning
Budget directe arbeid
budget directe arbeid - A budget that details expected direct labor needs, along with the related costs of labor
2 min lezen
cost accounting
financial planning
Budget inkoop directe materialen
budget inkoop directe materialen - A budget that details expected direct material purchases, along with the related cash payments
2 min lezen
financial planning
Discretionaire vaste kosten
discretionaire vaste kosten - Fixed cost resulting from yearly spending decisions; proper planning can result in avoidance of these costs as necessary (e.g., ad...
2 min lezen
cost accounting
financial planning
Flexibel budget
flexibel budget - A budget that covers a range of potential outcomes by relating expense levels to the potential revenues
2 min lezen
financial planning
Incrementele budgettering
incrementele budgettering - A budgeting approach where the prior year experience sets a base line for a new budget; changes are made based on new information bu...
2 min lezen
financial planning
Last
last - A budgetary restriction occurring in advance of a related expenditure
2 min lezen
financial planning
Productie-overheadbudget
productie-overheadbudget - A budget that details the anticipated factory overhead, including calculations related to the allocation of such amounts
2 min lezen
cost accounting
financial planning
Doorlopende begroting
doorlopende begroting - A budget that is constantly updated; as one month/quarter is completed another is added to the set the projections
2 min lezen
financial planning
Investeringsbeslissing
investeringsbeslissing - Also known as capital budgeting; planning and decision making related to longer term projects and expenditures
2 min lezen
financial planning
Kasbegroting
kasbegroting - An essential budget component detailing planned cash receipts, disbursements, and financing actions
2 min lezen
financial planning
Begroting
begroting - A planning tool that outlines the financial plans for an organization; there are various types of begrotings -- operating, capital, and financial
2 min lezen
financial reporting
financial planning
Begrotingscommissie
begrotingscommissie - A group of senior managers from each business unit charged with leading the budget preparation and review process
2 min lezen
financial planning
Bottom-up participatieve begroting
bottom-up participatieve begroting - A budget approach driven by the direct participation of lower-level employees
2 min lezen
financial planning
Budgetspeling
budgetspeling - The influence of behavior to "pad" a budget via misstating expected revenues and/or expenses; to create more favorable budget vs. actual perfo.....
2 min lezen
financial planning
Kasstroom
Cash flow - the movement of money into and out of a business. Understanding and managing kasstroom is critical for business survival and growth
5 min lezen
finance
accounting
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