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Samenvatting Bedrijfseconomie blok 3
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Samenvatting van bedrijfseconomie in blok 3 van de AAFM van Avans Hogeschool Breda.
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Avans hogeschool BredaBEDRIJFSECONOMIE
Blok 3
,Werkcollege week 1.
(Hoofdstuk 14)
Budgettering.
Budgetteren is het vertalen van plannen in kwantitatieve (financiële overzichten).
Budgettering is onderdeel van het planningsproces op lange en korte termijn =
planning & controlcyclus
Planning & controlcyclus planning en verantwoording.
Functies van budget.
Planning
Communicatie en coördinatie
Taakstelling en autorisatie
Evaluatie
1
, Masterbudget.
Het masterbudget is het “budget der budgetten”.
Budget evaluatie.
Aan het einde van de periode verschillen vaststellen tussen het budget en d
werkelijke cijfers, gevolgd door verantwoordelijken daarvoor aan te spreken binnen
de organisatie responsibility accounting.
Ex-ante budget: gebaseerd op begrote (productie) aantallen.
Ex-post budget: gebaseerd op werkelijke (productie) aantallen.
2
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