Brilliant budgets and forecasts : your practical guide to preparing and presenting financial information /

Writing spreadsheets, budgets and forecasts is an important part of many managers roles, but do you need help in understanding and presenting the information in a clear and concise way? This step-by-step guide shows you the advantages and potentials of using spreadsheets. After reading this book you...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Secrett, Malcolm
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Harlow, England ; New York : Pearson, ©2010.
Colección:Brilliant.
Temas:
Budget in business.
Business forecasting.
Electronic spreadsheets.
Gestion budgétaire.
Prévision commerciale.
Tableurs.
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • Cover
  • Brilliant Budgets and Forecasts
  • Contents
  • About the author
  • Foreword
  • Introduction
  • Part 1 Budgeting and forecasting essentials
  • Understanding budgets and forecasts
  • Definitions of budgets and budget forecasts
  • Profit and loss forecasts
  • Cash flow forecasts
  • Spreadsheet-based budgets and forecasts for day-to-day management
  • Forecasts
  • not the sole province of accountants
  • Planning cycles
  • Fixed, rolling and perpetual forecasts
  • Can a forecast ever be right? Does it need to be?
  • Summary
  • Using budgets and forecasts
  • Budget management
  • Planning and 'what if'
  • Cost control
  • Raising finance
  • Cash flow control
  • Summary
  • Part 2 Spreadsheet essentials
  • Understanding computer spreadsheets
  • How to use the example files
  • What are spreadsheets?
  • Examples of principal facilities and functions
  • Handy tips and shortcuts
  • Summary
  • Spreadsheet techniques for budgeting and forecasting
  • So many ways and means
  • Essential practices and conventions
  • Example forecasts
  • Examples of non-essential but useful techniques
  • Summary
  • Part 3 Building the illustration framework
  • Preparations for the illustration budget
  • Are everyone's objectives the same?
  • Budgeting methods
  • Review of a budgeting process
  • The example business 'Widget Makers Ltd'
  • Deciding the requirements of the example budget
  • A single or departmental budget?
  • Cost categories
  • Cost headings
  • Categorising cost headings
  • Revenue headings
  • The forecast's duration and periods
  • Summary
  • Creating the illustration framework
  • The sales forecast
  • The budget forecast
  • The cash flow forecast
  • Summary
  • Part 4 Using the illustration framework
  • Assembling the budget
  • Making the sales forecast
  • Making the budget forecast
  • Cash flow forecast adjustments
  • Charts and key indicators
  • Key ratios
  • Summary
  • Causes and effects
  • Adjustment and refinement
  • The reiteration process
  • Examining causes and effects
  • Simple cause and effect
  • Address the cause or the effect?
  • Gross profitability of each product
  • Summary
  • Allocation, monitoring and reviewing
  • Visibility, clarity and relevance
  • Budget allocation
  • Performance monitoring principles
  • Setting up monitoring for the Widget Makers Ltd forecast
  • Recording actual figures
  • Reviewing the forecast
  • Summary
  • Further analysis
  • The impact of change on cash flow
  • The effect of rapid growth on cash flow
  • 'What if' analysis
  • Summary
  • Part 5 Handling VAT
  • VAT in the forecast
  • What is VAT?
  • Calculating and paying VAT
  • Cash flow forecast VAT calculations
  • Summary
  • Part 6 Measuring and controlling costs
  • Measuring and controlling costs
  • First things first
  • Absolute figures and percentages
  • Measuring production costs
  • Measuring manpower costs
  • Activity based costing (ABC)
  • Summary
  • Part 7 A practical forecasting framework
  • A practical forecasting framework

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