预测与预算 成功计划的25个诀窍 英文PDF电子书下载

KEY 1 Budget blues 9

KEY 2 Preparing the operating budget 12

KEY 3 Preparing the financial budget 16

KEY 4 Use budgets to plan and control.Use pro forma financial statements to measure and monitor value creation 19

KEY 5 The budget must consider cost behavior 23

KEY 6 Managers must be flexible.So must their budgets 26

KEY 7 The budget must consider revenue behavior 30

KEY 8 Profits are good.Liquidity is essential for survival 34

KEY 9 Determining the optimal cash balance 37

KEY 10 Part of planning and budgeting is setting standards 41

KEY 11 Selecting and using the best cost allocation methods 45

KEY 12 Unsheath the budget ax 50

KEY 13 A firm's future depends,most of all,on the capital expenditure budget 54

KEY 14 What should a capital budget accomplish? 58

KEY 15 Risk is as much a part of the capital budget as return 62

KEY 16 The"unsophisticated"rules are more useful than you might think 66

KEY 17 You can't budget without forecasts 69

KEY 18 Time series forecasting:the past as prologue 73

KEY 19 Regression:a straight line to better forecasting 77

KEY 20 Judgmental forecasting techniques:when numbers are not enough 81

KEY 21 Evaluating forecasting models:through the looking glass 84

KEY 22 Financial models:the black boxes of planning 89

KEY 23 Financial modeling:spreadsheets and add-ins 93

KEY 24 Financial modeling:more on spreadsheets and add-ins 99

KEY 25 Profit-making firms can learn from nonprofit organizations 103