The Master Budget (Cost Accounting Tutorial #42)
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- Опубликовано: 17 июл 2024
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⌚Timestamps
0:00 - Introduction
The master budget begins our chapter on budgets for an organization/company. The master budget is an all encompassing budget that includes both operational and financial budgets. This video shows that the master budget is the control budget (includes all of the budgets) for all budgets. In the next video we'll cover cash budgets.
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🎯 Key points for quick navigation:
00:20 *📊 The master budget encompasses all budgets within an organization, providing a comprehensive financial plan.*
01:28 *📉 It aims to control costs and prevent excessive spending through strategic planning and budget limits.*
02:08 *💼 The master budget includes operating budgets (like sales and expenses) and financial budgets (like capital investments and cash flow).*
03:52 *📈 It serves as a benchmark throughout the year and facilitates variance analysis between budgeted and actual performance.*
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Yolanda Williams You can donate on their official website