Rozpočet predaja
rozpočet predaja - A budget that details anticipated sales levels
2 min čítania
financial planning
Financial Planning
Rozpočet predajných a administratívnych nákladov
SG&A budget - A budget that details anticipated selling, general, and administrative costs
2 min čítania
cost accounting
financial planning
Rozpočet zhora nadol
rozpočet zhora nadol - A budget approach where upper level management establishes parameters under which the budget is to be prepared
2 min čítania
financial planning
Rozpočtovanie od nuly
rozpočtovanie od nuly - A budget approach where each expenditure item must be justified for each new budget period
2 min čítania
financial planning
Statický rozpočet
statický rozpočet - A budget that does not anticipate alternative outcomes; estimated sales and expenses are fixed and establish the relevant benchmarks
2 min čítania
financial planning
Hlavný rozpočet
hlavný rozpočet - Also known as the comprehensive budget; an integrated set of articulated budgets relating to numerous operational subcomponents (labor, mater....
2 min čítania
cost accounting
financial planning
Predpokladané finančné výkazy
predpokladané finančné výkazy - "As if" budgeted financial statements
2 min čítania
financial reporting
financial planning
Výrobný rozpočet
výrobný rozpočet - A budget that details planned levels of production; takes into account sales and inventory build/decline
2 min čítania
cost accounting
financial planning
Diskrečné fixné náklady
diskrečné fixné náklady - Fixed cost resulting from yearly spending decisions; proper planning can result in avoidance of these costs as necessary (e.g., ad......
2 min čítania
cost accounting
financial planning
Flexibilný rozpočet
flexibilný rozpočet - A budget that covers a range of potential outcomes by relating expense levels to the potential revenues
2 min čítania
financial planning
Inkrementálne rozpočtovanie
inkrementálne rozpočtovanie - A budgeting approach where the prior year experience sets a base line for a new budget; changes are made based on new information ...
2 min čítania
financial planning
Odchýlka objemu fixnej réžie
odchýlka objemu fixnej réžie - A fixed overhead variance that compares the budgeted fixed overhead to the fixed overhead that is applied to production base......
2 min čítania
cost accounting
financial planning
Odchýlka výdavkov fixnej réžie
odchýlka výdavkov fixnej réžie - A fixed overhead variance that compares actual fixed overhead to the budgeted fixed overhead
2 min čítania
cost accounting
financial planning
Rozpočet nákupu priameho materiálu
rozpočet nákupu priameho materiálu - A budget that details expected direct material purchases, along with the related cash payments
2 min čítania
financial planning
Rozpočet priamej práce
rozpočet priamej práce - A budget that details expected direct labor needs, along with the related costs of labor
2 min čítania
cost accounting
financial planning
Rozpočet výrobnej režie
rozpočet výrobnej režie - A budget that details the anticipated factory overhead, including calculations related to the allocation of such amounts
2 min čítania
cost accounting
financial planning
Záväzok
záväzok - A budgetary restriction occurring in advance of a related expenditure
2 min čítania
financial planning
Priebežný rozpočet
priebežný rozpočet - A budget that is constantly updated; as one month/quarter is completed another is added to the set the projections
2 min čítania
financial planning
Hotovostný rozpočet
hotovostný rozpočet - An essential budget component detailing planned cash receipts, disbursements, and financing actions
2 min čítania
financial planning
Rozhodnutie o kapitálových výdavkoch
rozhodnutie o kapitálových výdavkoch - Also known as capital budgeting; planning and decision making related to longer term projects and expenditures
2 min čítania
financial planning
Participatívny rozpočet zdola nahor
participatívny rozpočet zdola nahor - A budget approach driven by the direct participation of lower-level employees
2 min čítania
financial planning
Rozpočet
rozpočet - A planning tool that outlines the financial plans for an organization; there are various types of rozpočets -- operating, capital, and financial
2 min čítania
financial reporting
financial planning
Rozpočtová rezerva
rozpočtová rezerva - The influence of behavior to "pad" a budget via misstating expected revenues and/or expenses; to create more favorable budget vs. actual pe...
2 min čítania
financial planning
Rozpočtový výbor
rozpočtový výbor - A group of senior managers from each business unit charged with leading the budget preparation and review process
2 min čítania
financial planning
Peňažný tok
Cash flow - the movement of money into and out of a business. Understanding and managing peňažný tok is critical for business survival and growth
5 min čítania
finance
accounting
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