2011年ACCA考试《F5业绩管理》讲义（81）
Chapter 7 Budgeting 2Chapter learning objectives
Upon completion of this chapter you will be able to:
§ explain and evaluate ‘top down’ and ‘bottom up’ budgetary systems
§ explain and evaluate a ‘rolling’ budgetary system
§ explain and evaluate an ‘activity-based’ budgetary system
§ explain and evaluate an ‘incremental’ budgetary system
§ explain and evaluate ‘feed-forward’ budgetary control
§ explain and evaluate a ‘zero-based’ budgetary system
§ explain and evaluate a ‘master’ budget
§ explain and evaluate functional budgets
§ explain and evaluate a ‘flexible’ budget
§ select and justify an appropriate budgetary system for a given organisation
§ describe the information used in various budgetary systems and the sources of the information needed
§ explain the difficulties of changing a budgetary system and type of budget used
§ explain how budget system can deal with uncertainty in the environmentwｗw.ExamＷ.CoM
§ explain the major benefits and dangers in using spreadsheets in budgeting.
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