The document provides information about budgeting and profit planning. It includes definitions of key budgeting terms like budget and budgetary control. It also discusses the purposes and advantages of budgets, including communicating plans, allocating resources, and defining goals. The document also covers topics like responsibility accounting, the components of a master budget, how sales impact other budgets, the differences between planning and control, the budgeting process, and self-imposed budgets. Sample budgets and related exercises are provided as examples.
This document discusses budgeting for planning and control. It provides definitions of key budgeting concepts and terms. Budgets translate organizational goals and strategies into operational terms and are used for planning. They also serve a control function by setting standards that actual performance can be compared to. All organizations, regardless of size, can benefit from the planning and control functions of budgeting.
This document discusses budgeting for planning and control. It explains that budgets quantify organizational plans and are used to translate goals into operational terms. Budgets set standards that are compared to actual performance to provide feedback for corrective action. The planning and control functions of budgeting benefit all organizations by helping them determine goals and ensure plans are unfolding as intended. A master budget combines all individual budgets, while operating and financial budgets deal with income generation and cash flows.
Budgeting control and Reconciliation management.pptxAlphonce Odero
This is a presentation of Budgetary control principles. It shows how plan and manage budgetary process in organizations,instituting control measures of finances including early detection of budget overruns through frequent reconciliations of spends. This presentation is relevant to finance officers,managment accounts in budget preparations,internal auditors as well.
Manage Budgets and Financial Plans (BSBFIM501)TABLE OF CONTE.docxcroysierkathey
Manage Budgets and Financial Plans (BSBFIM501)
TABLE OF CONTENTS
Assessment Task 1- Written Report………………………… .…..................3
Introduction…………………………………………………….....................3
Team budgets and financial plans…………………………….....................3
Making changes to team budgets or financial plans…………....................7
Contingency planning………………………………………….....................8
Financial Management Approaches………………………………..............9
Assessment Task2- Written Report………………………………..............10
Monitor and control Finances………………………………………...........10
Review Variances……………………………………………………............15
Review and Evaluate Processes…………………………………….........….17
ASSESSMENT TASK 1- WRITTEN REPORT
INTRODUCTION:
Kathmandu furniture is a manufacturer based in Glenorchy, Tasmania. The company produces furniture’s which are sold to relaters in the Australian market. According to company strategic plans, the company aims to achieve a net profit before tax of $1000,000. The major risk to this goal are:
Poor sales due to economic downturn
Increase in expenses such as wages
In further, Australian preparations, the company is considering manufacturing overseas to take advantage of reduced costs. The company is also considering diversifying its product range to reduce poor sales of one product.
Budgeting and finance policy plan is very important as it helps to set the parameters for all financial budgeting. There are various plans and policies which should be followed strictly. All the reporting requirements, financial delegation and format for budgets and reports plays important role in whole plans and project.
1) Team budgets and financial plans.
The name of my organisation is Kathmandu furniture pty ltd. Furniture industry, all the companies and activities involved in the design, manufacture, distribution, and sale of functional and decorative objects of household equipment. ... Earlier furniture making was a handicraft, going back to the most ancient civilizations. The growing sophistication in technique brought a revolutionary change in the men who made furniture. Where previously carpenters and joiners had made furniture along with every kind of building construction in wood, several circumstances combined to create a new profession: that of cabinetmaker.
The senior management structure of the company is given below:
Person
Position
Kamala Lama
CEO
Henry Yeo
Managing Director
Lucy Gellar
CFO
Richey Burke
Senior Accountant
Sam Richard
Sales General Manager
Charles Pierce
Production Manager
Lucas More
HR Manager
Cash Flow projection
Receipts
Cash received from previous sales
$ 75,000
Cash received from cash sales
$55,000
(1)
$62,500
Expenditure
Cash paid for labour
$11,000
Cash paisa for rent
$8,500
Cash paid for marketing services
$800
Cash paid for stock
$31,300
Cash paid for Equipment
$750
(2)
$52,350
Cash increase during August (1) minus(2)
$10,150
Cash at start of August
$17,200
Cash at end of Augu ...
Its about the financial and profit planning.A firm should be managed effectively and efficiently. This implies that the firm should be able to achieve its objectives by minimising the use of resources. Thus managing implies coordination and control of the efforts of the firm for achieving the organisational objectives.
The document discusses budgets and budgeting processes. It begins by defining what a budget is and its importance for planning and control. It then outlines some of the main benefits of budgeting programs, such as enhancing managerial perspective, flagging potential problems, and coordinating activities. It also notes some potential disadvantages, such as the time required and risk of "gaming the system." The document goes on to provide principles and procedures for successful budgeting. Finally, it differentiates between types of budgets, such as functional budgets based on departments and master budgets based on the entire organization.
The document provides information about budgets, budgeting, and budgetary control. It defines a budget as a financial plan for a defined period of time. It explains that budgets involve planning, forecasting, control, and evaluation. Budgets are used to measure success, control costs, provide targets, focus on underperforming areas, and encourage efficiency. The document also discusses different types of budgets like production, sales, purchase, personnel budgets. It covers the budgeting process and limitations of budgets. Finally, it explains zero base budgeting.
This document discusses budgeting for planning and control. It provides definitions of key budgeting concepts and terms. Budgets translate organizational goals and strategies into operational terms and are used for planning. They also serve a control function by setting standards that actual performance can be compared to. All organizations, regardless of size, can benefit from the planning and control functions of budgeting.
This document discusses budgeting for planning and control. It explains that budgets quantify organizational plans and are used to translate goals into operational terms. Budgets set standards that are compared to actual performance to provide feedback for corrective action. The planning and control functions of budgeting benefit all organizations by helping them determine goals and ensure plans are unfolding as intended. A master budget combines all individual budgets, while operating and financial budgets deal with income generation and cash flows.
Budgeting control and Reconciliation management.pptxAlphonce Odero
This is a presentation of Budgetary control principles. It shows how plan and manage budgetary process in organizations,instituting control measures of finances including early detection of budget overruns through frequent reconciliations of spends. This presentation is relevant to finance officers,managment accounts in budget preparations,internal auditors as well.
Manage Budgets and Financial Plans (BSBFIM501)TABLE OF CONTE.docxcroysierkathey
Manage Budgets and Financial Plans (BSBFIM501)
TABLE OF CONTENTS
Assessment Task 1- Written Report………………………… .…..................3
Introduction…………………………………………………….....................3
Team budgets and financial plans…………………………….....................3
Making changes to team budgets or financial plans…………....................7
Contingency planning………………………………………….....................8
Financial Management Approaches………………………………..............9
Assessment Task2- Written Report………………………………..............10
Monitor and control Finances………………………………………...........10
Review Variances……………………………………………………............15
Review and Evaluate Processes…………………………………….........….17
ASSESSMENT TASK 1- WRITTEN REPORT
INTRODUCTION:
Kathmandu furniture is a manufacturer based in Glenorchy, Tasmania. The company produces furniture’s which are sold to relaters in the Australian market. According to company strategic plans, the company aims to achieve a net profit before tax of $1000,000. The major risk to this goal are:
Poor sales due to economic downturn
Increase in expenses such as wages
In further, Australian preparations, the company is considering manufacturing overseas to take advantage of reduced costs. The company is also considering diversifying its product range to reduce poor sales of one product.
Budgeting and finance policy plan is very important as it helps to set the parameters for all financial budgeting. There are various plans and policies which should be followed strictly. All the reporting requirements, financial delegation and format for budgets and reports plays important role in whole plans and project.
1) Team budgets and financial plans.
The name of my organisation is Kathmandu furniture pty ltd. Furniture industry, all the companies and activities involved in the design, manufacture, distribution, and sale of functional and decorative objects of household equipment. ... Earlier furniture making was a handicraft, going back to the most ancient civilizations. The growing sophistication in technique brought a revolutionary change in the men who made furniture. Where previously carpenters and joiners had made furniture along with every kind of building construction in wood, several circumstances combined to create a new profession: that of cabinetmaker.
The senior management structure of the company is given below:
Person
Position
Kamala Lama
CEO
Henry Yeo
Managing Director
Lucy Gellar
CFO
Richey Burke
Senior Accountant
Sam Richard
Sales General Manager
Charles Pierce
Production Manager
Lucas More
HR Manager
Cash Flow projection
Receipts
Cash received from previous sales
$ 75,000
Cash received from cash sales
$55,000
(1)
$62,500
Expenditure
Cash paid for labour
$11,000
Cash paisa for rent
$8,500
Cash paid for marketing services
$800
Cash paid for stock
$31,300
Cash paid for Equipment
$750
(2)
$52,350
Cash increase during August (1) minus(2)
$10,150
Cash at start of August
$17,200
Cash at end of Augu ...
Its about the financial and profit planning.A firm should be managed effectively and efficiently. This implies that the firm should be able to achieve its objectives by minimising the use of resources. Thus managing implies coordination and control of the efforts of the firm for achieving the organisational objectives.
The document discusses budgets and budgeting processes. It begins by defining what a budget is and its importance for planning and control. It then outlines some of the main benefits of budgeting programs, such as enhancing managerial perspective, flagging potential problems, and coordinating activities. It also notes some potential disadvantages, such as the time required and risk of "gaming the system." The document goes on to provide principles and procedures for successful budgeting. Finally, it differentiates between types of budgets, such as functional budgets based on departments and master budgets based on the entire organization.
The document provides information about budgets, budgeting, and budgetary control. It defines a budget as a financial plan for a defined period of time. It explains that budgets involve planning, forecasting, control, and evaluation. Budgets are used to measure success, control costs, provide targets, focus on underperforming areas, and encourage efficiency. The document also discusses different types of budgets like production, sales, purchase, personnel budgets. It covers the budgeting process and limitations of budgets. Finally, it explains zero base budgeting.
Acct 504 mart perfect education acct504mart.comdavidwarn12
FOR MORE CLASSES VISIT
www.acct504mart.com
Case Study 1 (Part A)Analyze the impact of business transactions on accounts; record (journalize and post) transactions in the books; construct and use a trial balance) During the first month of operation of Gordon Construction, Inc., completed the following transactions7 How should mixed costs be classified in CVP analysis? What approach is used to effect the appropriate classification?
This document provides an overview of why organizations prepare budgets. It discusses that budgets serve several key roles, including compelling planning, communicating plans, coordinating activities, allocating resources, authorizing spending, establishing responsibility accounting, controlling performance, evaluating performance, and motivating employees. The document distinguishes between forecasts, which predict what may happen, and budgets, which are quantified plans that organizations intend to achieve. It notes that for planning and control, budgets need to be quantified, though not necessarily in financial terms only.
Bastrcsx module 5 lecture_financial planning and budgetsAudreyNunez2
The document provides information on financial planning and budgeting. It defines what a budget is and explains why organizations create budgets. It discusses the basic framework of budgeting and the master budget. It also covers various types of budgets including operating budgets, financial budgets, capital budgets, and different budgeting models such as static, flexible, program, zero-based, and life-cycle budgeting. The document provides learning outcomes on preparing specific budgets such as a sales budget, production budget, direct materials budget, direct labor budget, and manufacturing overhead budget.
The document provides information about a master budget, including:
- A master budget aggregates all lower-level budgets from a company's functional areas and includes budgeted financial statements, cash forecasts, and financing plans. It typically covers an entire fiscal year.
- Key components of a master budget include sales budgets, production budgets, expense budgets, overhead and production cost budgets, and budgeted financial statements.
- Management uses the master budget to plan and direct all aspects of a company's future operations, including sales, production, expenses, investments, and financing. It is the central planning tool that guides a company's strategic goals and resource allocation.
A budget is a plan for projected income and expenses over a defined period. Budgeting involves formulating budgets, while budgetary control uses budgets to plan and control all aspects of production. Key elements of budgetary control include preparing budgets for each department, conducting ongoing comparisons of actual vs. budgeted performance, and taking corrective actions on variances. Budgets can be classified by time period (long-term vs. short-term), function (sales, production, etc.), or flexibility (fixed vs. flexible). Zero-based budgeting requires justifying all expenses for each new period without relying on previous budgets.
Module 5 Discussion ForumDiscussion Capital Budgeting and How to .docxmoirarandell
Module 5 Discussion Forum
Discussion: Capital Budgeting and How to Create Operating Budgets
Variance Analysis:
Write an analytical summary of your learning outcomes from chapters 9 and 10. In addition to your analytical summary, address the following:
1. As a manager, discuss how you would use or have used the concepts presented in chapters 9 and 10.
2. Why might managers find a flexible-budget analysis more informative than static-budget analysis?
3. How might a manager gain insight into the causes of flexible-budget variances for direct materials, labor, and overhead? Provide at least one numerical example to support your thoughts.
Instructions:
Completed the assignment by over 550 words and references.
- Read and respond to at least 3 of your classmates' posts.(Below posted my classmate discussions) Read a selection of your colleagues' postings. Respond to at least 3 of your classmates’ posts. (Each response should be 150 words, It should include the stuff like supporting their discussion and
Study Materials Link:
TextBook:https://saylordotorg.github.io/text_managerial-accounting/index.html
· Lesson Lecture
· Video-1: Capital BudgetingURL- https://www.youtube.com/watch?v=TrKVj_wLgUc
· Video-2: Capital BudgetingURL- https://www.youtube.com/watch?v=QRh0tiG2lVk
· Video: Sales BudgetURL- https://www.youtube.com/watch?v=frCX_bsFsao
· Video: Master Budget/Operating BudgetsURL- https://www.youtube.com/watch?v=Wy9MGFjS7ZAAssigned Reading/Study Materials
Use the following links to study Module 5 topics
Capital Budgeting Analysis
https://saylordotorg.github.io/text_managerial-accounting/s12-how-is-capital-budgeting-used-.html
Analysis of Operating Budgets:
https://saylordotorg.github.io/text_managerial-accounting/s13-how-are-operating-budgets-crea.html
3-Clasmate discussion
Discussion1:
by Srikanth Jagini - Wednesday, 6 May 2020, 4:57 PM
Analytical summary
Every organization always wants to create a budget that is flexible and more relevant for the appropriate outcome. The flexible budget is nothing but a budget or list of expenses that occur during a year and it controls the potential emergencies and mitigates the loss of the business. According to Yuzvovich, Korogodina & Azisova (2018), it has been stated that the various problems of budgets made the industrial workflow decreasing and its impact creates the industrial dislocation, a flexible budget is an actual solution and in mitigates the loss of industrial productivity. The flexible budget provides the necessary adjustment when any type of change occurred in the organization and it increases the productivity or capability of the business. Analysis of the performance of the workers and laborers is more important for the organizational perspective. Variance in the flexible budget is occurred due to lack of control and lack of using the materials and poor remuneration to the workers and most importantly by corruption in financial areas. With respect to Junita (2018), it has bee ...
Module 5 Discussion ForumDiscussion Capital Budgeting and How to .docxssuserf9c51d
Module 5 Discussion Forum
Discussion: Capital Budgeting and How to Create Operating Budgets
Variance Analysis:
Write an analytical summary of your learning outcomes from chapters 9 and 10. In addition to your analytical summary, address the following:
1. As a manager, discuss how you would use or have used the concepts presented in chapters 9 and 10.
2. Why might managers find a flexible-budget analysis more informative than static-budget analysis?
3. How might a manager gain insight into the causes of flexible-budget variances for direct materials, labor, and overhead? Provide at least one numerical example to support your thoughts.
Instructions:
Completed the assignment by over 550 words and references.
- Read and respond to at least 3 of your classmates' posts.(Below posted my classmate discussions) Read a selection of your colleagues' postings. Respond to at least 3 of your classmates’ posts. (Each response should be 150 words, It should include the stuff like supporting their discussion and
Study Materials Link:
TextBook:https://saylordotorg.github.io/text_managerial-accounting/index.html
· Lesson Lecture
· Video-1: Capital BudgetingURL- https://www.youtube.com/watch?v=TrKVj_wLgUc
· Video-2: Capital BudgetingURL- https://www.youtube.com/watch?v=QRh0tiG2lVk
· Video: Sales BudgetURL- https://www.youtube.com/watch?v=frCX_bsFsao
· Video: Master Budget/Operating BudgetsURL- https://www.youtube.com/watch?v=Wy9MGFjS7ZAAssigned Reading/Study Materials
Use the following links to study Module 5 topics
Capital Budgeting Analysis
https://saylordotorg.github.io/text_managerial-accounting/s12-how-is-capital-budgeting-used-.html
Analysis of Operating Budgets:
https://saylordotorg.github.io/text_managerial-accounting/s13-how-are-operating-budgets-crea.html
3-Clasmate discussion
Discussion1:
by Srikanth Jagini - Wednesday, 6 May 2020, 4:57 PM
Analytical summary
Every organization always wants to create a budget that is flexible and more relevant for the appropriate outcome. The flexible budget is nothing but a budget or list of expenses that occur during a year and it controls the potential emergencies and mitigates the loss of the business. According to Yuzvovich, Korogodina & Azisova (2018), it has been stated that the various problems of budgets made the industrial workflow decreasing and its impact creates the industrial dislocation, a flexible budget is an actual solution and in mitigates the loss of industrial productivity. The flexible budget provides the necessary adjustment when any type of change occurred in the organization and it increases the productivity or capability of the business. Analysis of the performance of the workers and laborers is more important for the organizational perspective. Variance in the flexible budget is occurred due to lack of control and lack of using the materials and poor remuneration to the workers and most importantly by corruption in financial areas. With respect to Junita (2018), it has bee.
The document discusses various types of budgets including master budgets, operating budgets, financial budgets, sales budgets, cash budgets, flexible budgets, and activity-based budgets. It explains that a master budget includes all other financial budgets as well as a budgeted income statement and balance sheet. Operating budgets show projected revenue and expenses, while financial budgets project short-term and long-term incomes and outflows. Sales budgets are important as all other budgets are based on the sales budget. Cash budgets can protect companies from cash flow issues. Flexible budgets show costs for varying activity levels and can be constructed for actual activity levels for control purposes. Activity-based budgets determine resources needed to create output by working backward from activities and their drivers.
This document is a project report submitted by a student named Ojas Nitin Narsale to the University of Mumbai for an Advanced Cost Accounting and Budgetary Control course. The report discusses various types of budgets including zero-base budgeting, performance-based budgeting, and flexible budgets. It provides definitions and comparisons of different budgeting models and their advantages and disadvantages. The report also discusses key aspects of zero-base budgeting and its use in both the public and private sectors.
Budgets provide a comprehensive financial overview of planned operations and help managers communicate objectives across an organization. The master budget is a detailed analysis that summarizes activities for the first year of a long-range plan. It includes an operating budget focusing on the income statement and a financial budget focusing on cash flows. The key steps in preparing the master budget are to create basic data like sales and expense budgets, then use that data to prepare the operating and financial budgets.
This document summarizes key points from a lecture on budgeting for planning and control. It addresses common questions about budgets, including definitions of different types of budgets like master budgets, operating budgets, and financial budgets. It discusses how budgets are used for planning by translating goals into quantitative plans, and for control by setting standards and providing feedback. Specific topics covered include the roles of sales forecasts and budgets, how budgets in different areas depend on the sales budget, and factors to consider when individual managers in charge of areas like sales or production are perceived to have optimistic or pessimistic tendencies. The document also contrasts traditional static master budgets with more flexible and activity-based budgets.
This document provides information about budgets and budgetary control. It defines what a budget is, explains different types of budgets such as sales, production, purchase budgets. It also discusses budgetary control which involves establishing budgets, comparing actual performance to planned budgets, analyzing variances, and taking corrective actions. Finally, it classifies budgets according to time, function, and flexibility. Key types discussed are sales, production, purchase, cash budgets and how they are prepared. Budgets help management plan, control operations, and evaluate performance.
The document discusses budgets and budgetary control. It provides definitions of budgets, including that a budget is a financial plan prepared in advance. It explains that budgets are prepared for key areas like purchases, sales, production, and cash. The cash budget estimates changes to the bank balance over the budget period. Benefits of budgets include assisting planning, communication, decision-making, and motivation. Limitations include potential inaccuracy and risk of demotivating staff.
Budgeting is a systematic approach to planning for effective management by creating comprehensive financial plans for an organization's operations and resources over a specific future period. The main purposes of budgeting are to help attain management's objectives, communicate expectations, aid in detailed planning, and provide a basis for measuring and controlling activities. The key steps in preparing a budget include establishing budget centers and a committee, creating a budget manual, forming a budget committee, determining limiting factors, selecting a budget period and objectives, preparing forecasts, and finalizing the budget. Budgeting provides advantages like compelling planning, coordinating departments, establishing performance evaluations and communication, while limitations include potentially restricting creativity and requiring continuous adaptation.
A budget is a forecast of future financial expectations. A cash budget specifically forecasts a company's future cash position. It is produced for internal use, while a cash flow statement looks at past financial events for external use. Budgets are used for monitoring performance, setting targets, delegating responsibility, and gaining information. They allow management to plan, organize resources, make informed decisions, coordinate departments, control performance, and motivate employees.
Budgeting for planning and controling(melisa septiana)Melisa Septiana
This document discusses various aspects of budgeting for planning and control, including:
1. How budgets are used to translate organizational goals into operational plans and serve as standards to evaluate performance.
2. Reasons for creating budgets include planning, decision making, benchmarking, and improving communication.
3. Key types of budgets are the master budget, operating budget, and financial budget. The master budget encompasses all other budgets and coincides with the fiscal year.
4. Sales budgets are critical inputs that other budgets like production and financial budgets depend on. Budgets cannot exceed available funds.
The document provides an overview of budgeting and budgetary control. It defines a budget as a quantified financial plan for a defined future period. Budgeting involves preparing functional budgets such as sales, production, materials, labor, overhead, and cash budgets. Budgetary control compares actual performance to budgets and takes corrective actions. Effective budgeting requires support from top management, realistic goals, good reporting, and integration with standard costing. Budgets help with planning, coordination, motivation, communication, and control. While budgets provide benefits like efficiency, some limitations include potential rigidity and conflicts among managers focused on targets.
This document is a newsletter from Emirates Chartered Accountants Group that provides updates on news, activities, and events of the organization. It contains four articles: 1) the importance of financial planning and budgeting, noting that budgets allow businesses to control cash flow and use resources effectively; 2) changes in the role of the CFO to include increased responsibilities; 3) the growing use of public-private partnerships (PPP) to fund projects in the UAE and GCC region; 4) updates on GCC economies, including the UAE economy. The newsletter is intended to provide relevant information to businessmen and finance professionals.
The document discusses budgets and budgetary control. It defines a budget as a detailed plan of operations for a future period that acts as a business barometer. Budgetary control involves establishing budgets relating to executive responsibilities and comparing actual results to budgets to motivate employees and secure objectives. The objectives of budgetary control include planning, communication, coordination, control, and motivation. Advantages are defining objectives, revealing variances, guiding executive action, and providing a basis for future budgets. Limitations include using estimates and continually adapting budgets. Budgets can be classified by time, function, and flexibility.
Budget & Budgetary Control in Business OrganizationsGabriel Ken
This document outlines the table of contents for a study on budgeting and budgetary control in business organizations, using Emenite Nigeria Ltd as a case study. The introduction provides background on budgets and budgetary control, and states the problem as budgets reflecting past data and inability to eliminate unpredictability in forecasting. The objectives are to examine the impact of budgets on business growth and their use for control and synchronization. Research questions and hypotheses are presented. The significance of the study and scope, focusing on Emenite Nigeria Ltd's budgeting system, are explained.
Radical Reconstruction had some positive but limited impacts on African Americans in the South. It granted them citizenship and civil rights, along with the right to vote and hold office. However, these new rights and protections were short-lived and faced intense resistance. Widespread discrimination and violence against African Americans continued after Reconstruction ended. Overall, while Radical Reconstruction offered some new opportunities, its impacts did not fundamentally change the unequal status that African Americans faced in the South.
Introduction Template For Report - Professional TemCarrie Romero
The document provides steps for requesting assignment writing help from HelpWriting.net. It outlines the registration process, how to submit a request including instructions and deadline, how writers bid on requests and customers choose a writer, revising the paper if needed, and getting refunds for plagiarized content. The purpose is to explain the process for students to get papers written by third parties on the HelpWriting site.
Acct 504 mart perfect education acct504mart.comdavidwarn12
FOR MORE CLASSES VISIT
www.acct504mart.com
Case Study 1 (Part A)Analyze the impact of business transactions on accounts; record (journalize and post) transactions in the books; construct and use a trial balance) During the first month of operation of Gordon Construction, Inc., completed the following transactions7 How should mixed costs be classified in CVP analysis? What approach is used to effect the appropriate classification?
This document provides an overview of why organizations prepare budgets. It discusses that budgets serve several key roles, including compelling planning, communicating plans, coordinating activities, allocating resources, authorizing spending, establishing responsibility accounting, controlling performance, evaluating performance, and motivating employees. The document distinguishes between forecasts, which predict what may happen, and budgets, which are quantified plans that organizations intend to achieve. It notes that for planning and control, budgets need to be quantified, though not necessarily in financial terms only.
Bastrcsx module 5 lecture_financial planning and budgetsAudreyNunez2
The document provides information on financial planning and budgeting. It defines what a budget is and explains why organizations create budgets. It discusses the basic framework of budgeting and the master budget. It also covers various types of budgets including operating budgets, financial budgets, capital budgets, and different budgeting models such as static, flexible, program, zero-based, and life-cycle budgeting. The document provides learning outcomes on preparing specific budgets such as a sales budget, production budget, direct materials budget, direct labor budget, and manufacturing overhead budget.
The document provides information about a master budget, including:
- A master budget aggregates all lower-level budgets from a company's functional areas and includes budgeted financial statements, cash forecasts, and financing plans. It typically covers an entire fiscal year.
- Key components of a master budget include sales budgets, production budgets, expense budgets, overhead and production cost budgets, and budgeted financial statements.
- Management uses the master budget to plan and direct all aspects of a company's future operations, including sales, production, expenses, investments, and financing. It is the central planning tool that guides a company's strategic goals and resource allocation.
A budget is a plan for projected income and expenses over a defined period. Budgeting involves formulating budgets, while budgetary control uses budgets to plan and control all aspects of production. Key elements of budgetary control include preparing budgets for each department, conducting ongoing comparisons of actual vs. budgeted performance, and taking corrective actions on variances. Budgets can be classified by time period (long-term vs. short-term), function (sales, production, etc.), or flexibility (fixed vs. flexible). Zero-based budgeting requires justifying all expenses for each new period without relying on previous budgets.
Module 5 Discussion ForumDiscussion Capital Budgeting and How to .docxmoirarandell
Module 5 Discussion Forum
Discussion: Capital Budgeting and How to Create Operating Budgets
Variance Analysis:
Write an analytical summary of your learning outcomes from chapters 9 and 10. In addition to your analytical summary, address the following:
1. As a manager, discuss how you would use or have used the concepts presented in chapters 9 and 10.
2. Why might managers find a flexible-budget analysis more informative than static-budget analysis?
3. How might a manager gain insight into the causes of flexible-budget variances for direct materials, labor, and overhead? Provide at least one numerical example to support your thoughts.
Instructions:
Completed the assignment by over 550 words and references.
- Read and respond to at least 3 of your classmates' posts.(Below posted my classmate discussions) Read a selection of your colleagues' postings. Respond to at least 3 of your classmates’ posts. (Each response should be 150 words, It should include the stuff like supporting their discussion and
Study Materials Link:
TextBook:https://saylordotorg.github.io/text_managerial-accounting/index.html
· Lesson Lecture
· Video-1: Capital BudgetingURL- https://www.youtube.com/watch?v=TrKVj_wLgUc
· Video-2: Capital BudgetingURL- https://www.youtube.com/watch?v=QRh0tiG2lVk
· Video: Sales BudgetURL- https://www.youtube.com/watch?v=frCX_bsFsao
· Video: Master Budget/Operating BudgetsURL- https://www.youtube.com/watch?v=Wy9MGFjS7ZAAssigned Reading/Study Materials
Use the following links to study Module 5 topics
Capital Budgeting Analysis
https://saylordotorg.github.io/text_managerial-accounting/s12-how-is-capital-budgeting-used-.html
Analysis of Operating Budgets:
https://saylordotorg.github.io/text_managerial-accounting/s13-how-are-operating-budgets-crea.html
3-Clasmate discussion
Discussion1:
by Srikanth Jagini - Wednesday, 6 May 2020, 4:57 PM
Analytical summary
Every organization always wants to create a budget that is flexible and more relevant for the appropriate outcome. The flexible budget is nothing but a budget or list of expenses that occur during a year and it controls the potential emergencies and mitigates the loss of the business. According to Yuzvovich, Korogodina & Azisova (2018), it has been stated that the various problems of budgets made the industrial workflow decreasing and its impact creates the industrial dislocation, a flexible budget is an actual solution and in mitigates the loss of industrial productivity. The flexible budget provides the necessary adjustment when any type of change occurred in the organization and it increases the productivity or capability of the business. Analysis of the performance of the workers and laborers is more important for the organizational perspective. Variance in the flexible budget is occurred due to lack of control and lack of using the materials and poor remuneration to the workers and most importantly by corruption in financial areas. With respect to Junita (2018), it has bee ...
Module 5 Discussion ForumDiscussion Capital Budgeting and How to .docxssuserf9c51d
Module 5 Discussion Forum
Discussion: Capital Budgeting and How to Create Operating Budgets
Variance Analysis:
Write an analytical summary of your learning outcomes from chapters 9 and 10. In addition to your analytical summary, address the following:
1. As a manager, discuss how you would use or have used the concepts presented in chapters 9 and 10.
2. Why might managers find a flexible-budget analysis more informative than static-budget analysis?
3. How might a manager gain insight into the causes of flexible-budget variances for direct materials, labor, and overhead? Provide at least one numerical example to support your thoughts.
Instructions:
Completed the assignment by over 550 words and references.
- Read and respond to at least 3 of your classmates' posts.(Below posted my classmate discussions) Read a selection of your colleagues' postings. Respond to at least 3 of your classmates’ posts. (Each response should be 150 words, It should include the stuff like supporting their discussion and
Study Materials Link:
TextBook:https://saylordotorg.github.io/text_managerial-accounting/index.html
· Lesson Lecture
· Video-1: Capital BudgetingURL- https://www.youtube.com/watch?v=TrKVj_wLgUc
· Video-2: Capital BudgetingURL- https://www.youtube.com/watch?v=QRh0tiG2lVk
· Video: Sales BudgetURL- https://www.youtube.com/watch?v=frCX_bsFsao
· Video: Master Budget/Operating BudgetsURL- https://www.youtube.com/watch?v=Wy9MGFjS7ZAAssigned Reading/Study Materials
Use the following links to study Module 5 topics
Capital Budgeting Analysis
https://saylordotorg.github.io/text_managerial-accounting/s12-how-is-capital-budgeting-used-.html
Analysis of Operating Budgets:
https://saylordotorg.github.io/text_managerial-accounting/s13-how-are-operating-budgets-crea.html
3-Clasmate discussion
Discussion1:
by Srikanth Jagini - Wednesday, 6 May 2020, 4:57 PM
Analytical summary
Every organization always wants to create a budget that is flexible and more relevant for the appropriate outcome. The flexible budget is nothing but a budget or list of expenses that occur during a year and it controls the potential emergencies and mitigates the loss of the business. According to Yuzvovich, Korogodina & Azisova (2018), it has been stated that the various problems of budgets made the industrial workflow decreasing and its impact creates the industrial dislocation, a flexible budget is an actual solution and in mitigates the loss of industrial productivity. The flexible budget provides the necessary adjustment when any type of change occurred in the organization and it increases the productivity or capability of the business. Analysis of the performance of the workers and laborers is more important for the organizational perspective. Variance in the flexible budget is occurred due to lack of control and lack of using the materials and poor remuneration to the workers and most importantly by corruption in financial areas. With respect to Junita (2018), it has bee.
The document discusses various types of budgets including master budgets, operating budgets, financial budgets, sales budgets, cash budgets, flexible budgets, and activity-based budgets. It explains that a master budget includes all other financial budgets as well as a budgeted income statement and balance sheet. Operating budgets show projected revenue and expenses, while financial budgets project short-term and long-term incomes and outflows. Sales budgets are important as all other budgets are based on the sales budget. Cash budgets can protect companies from cash flow issues. Flexible budgets show costs for varying activity levels and can be constructed for actual activity levels for control purposes. Activity-based budgets determine resources needed to create output by working backward from activities and their drivers.
This document is a project report submitted by a student named Ojas Nitin Narsale to the University of Mumbai for an Advanced Cost Accounting and Budgetary Control course. The report discusses various types of budgets including zero-base budgeting, performance-based budgeting, and flexible budgets. It provides definitions and comparisons of different budgeting models and their advantages and disadvantages. The report also discusses key aspects of zero-base budgeting and its use in both the public and private sectors.
Budgets provide a comprehensive financial overview of planned operations and help managers communicate objectives across an organization. The master budget is a detailed analysis that summarizes activities for the first year of a long-range plan. It includes an operating budget focusing on the income statement and a financial budget focusing on cash flows. The key steps in preparing the master budget are to create basic data like sales and expense budgets, then use that data to prepare the operating and financial budgets.
This document summarizes key points from a lecture on budgeting for planning and control. It addresses common questions about budgets, including definitions of different types of budgets like master budgets, operating budgets, and financial budgets. It discusses how budgets are used for planning by translating goals into quantitative plans, and for control by setting standards and providing feedback. Specific topics covered include the roles of sales forecasts and budgets, how budgets in different areas depend on the sales budget, and factors to consider when individual managers in charge of areas like sales or production are perceived to have optimistic or pessimistic tendencies. The document also contrasts traditional static master budgets with more flexible and activity-based budgets.
This document provides information about budgets and budgetary control. It defines what a budget is, explains different types of budgets such as sales, production, purchase budgets. It also discusses budgetary control which involves establishing budgets, comparing actual performance to planned budgets, analyzing variances, and taking corrective actions. Finally, it classifies budgets according to time, function, and flexibility. Key types discussed are sales, production, purchase, cash budgets and how they are prepared. Budgets help management plan, control operations, and evaluate performance.
The document discusses budgets and budgetary control. It provides definitions of budgets, including that a budget is a financial plan prepared in advance. It explains that budgets are prepared for key areas like purchases, sales, production, and cash. The cash budget estimates changes to the bank balance over the budget period. Benefits of budgets include assisting planning, communication, decision-making, and motivation. Limitations include potential inaccuracy and risk of demotivating staff.
Budgeting is a systematic approach to planning for effective management by creating comprehensive financial plans for an organization's operations and resources over a specific future period. The main purposes of budgeting are to help attain management's objectives, communicate expectations, aid in detailed planning, and provide a basis for measuring and controlling activities. The key steps in preparing a budget include establishing budget centers and a committee, creating a budget manual, forming a budget committee, determining limiting factors, selecting a budget period and objectives, preparing forecasts, and finalizing the budget. Budgeting provides advantages like compelling planning, coordinating departments, establishing performance evaluations and communication, while limitations include potentially restricting creativity and requiring continuous adaptation.
A budget is a forecast of future financial expectations. A cash budget specifically forecasts a company's future cash position. It is produced for internal use, while a cash flow statement looks at past financial events for external use. Budgets are used for monitoring performance, setting targets, delegating responsibility, and gaining information. They allow management to plan, organize resources, make informed decisions, coordinate departments, control performance, and motivate employees.
Budgeting for planning and controling(melisa septiana)Melisa Septiana
This document discusses various aspects of budgeting for planning and control, including:
1. How budgets are used to translate organizational goals into operational plans and serve as standards to evaluate performance.
2. Reasons for creating budgets include planning, decision making, benchmarking, and improving communication.
3. Key types of budgets are the master budget, operating budget, and financial budget. The master budget encompasses all other budgets and coincides with the fiscal year.
4. Sales budgets are critical inputs that other budgets like production and financial budgets depend on. Budgets cannot exceed available funds.
The document provides an overview of budgeting and budgetary control. It defines a budget as a quantified financial plan for a defined future period. Budgeting involves preparing functional budgets such as sales, production, materials, labor, overhead, and cash budgets. Budgetary control compares actual performance to budgets and takes corrective actions. Effective budgeting requires support from top management, realistic goals, good reporting, and integration with standard costing. Budgets help with planning, coordination, motivation, communication, and control. While budgets provide benefits like efficiency, some limitations include potential rigidity and conflicts among managers focused on targets.
This document is a newsletter from Emirates Chartered Accountants Group that provides updates on news, activities, and events of the organization. It contains four articles: 1) the importance of financial planning and budgeting, noting that budgets allow businesses to control cash flow and use resources effectively; 2) changes in the role of the CFO to include increased responsibilities; 3) the growing use of public-private partnerships (PPP) to fund projects in the UAE and GCC region; 4) updates on GCC economies, including the UAE economy. The newsletter is intended to provide relevant information to businessmen and finance professionals.
The document discusses budgets and budgetary control. It defines a budget as a detailed plan of operations for a future period that acts as a business barometer. Budgetary control involves establishing budgets relating to executive responsibilities and comparing actual results to budgets to motivate employees and secure objectives. The objectives of budgetary control include planning, communication, coordination, control, and motivation. Advantages are defining objectives, revealing variances, guiding executive action, and providing a basis for future budgets. Limitations include using estimates and continually adapting budgets. Budgets can be classified by time, function, and flexibility.
Budget & Budgetary Control in Business OrganizationsGabriel Ken
This document outlines the table of contents for a study on budgeting and budgetary control in business organizations, using Emenite Nigeria Ltd as a case study. The introduction provides background on budgets and budgetary control, and states the problem as budgets reflecting past data and inability to eliminate unpredictability in forecasting. The objectives are to examine the impact of budgets on business growth and their use for control and synchronization. Research questions and hypotheses are presented. The significance of the study and scope, focusing on Emenite Nigeria Ltd's budgeting system, are explained.
Radical Reconstruction had some positive but limited impacts on African Americans in the South. It granted them citizenship and civil rights, along with the right to vote and hold office. However, these new rights and protections were short-lived and faced intense resistance. Widespread discrimination and violence against African Americans continued after Reconstruction ended. Overall, while Radical Reconstruction offered some new opportunities, its impacts did not fundamentally change the unequal status that African Americans faced in the South.
Introduction Template For Report - Professional TemCarrie Romero
The document provides steps for requesting assignment writing help from HelpWriting.net. It outlines the registration process, how to submit a request including instructions and deadline, how writers bid on requests and customers choose a writer, revising the paper if needed, and getting refunds for plagiarized content. The purpose is to explain the process for students to get papers written by third parties on the HelpWriting site.
Transition In Essay Writing - Paragraph TransitionsCarrie Romero
IKEA has two main ownership advantages that allow it to successfully compete internationally:
1. Low-cost furniture design and production - IKEA designs simple, affordable furniture that is flat-packed for low-cost transportation and requires assembly, keeping costs low.
2. Distinctive store experience - IKEA creates a distinctive shopping experience through its massive stores filled with furniture displays and inexpensive home accessories and food, attracting customers.
How To Help Students Brainstorm And Organize An EssayCarrie Romero
National African American History Month originated from the efforts of Dr. Carter G. Woodson, who founded the Association for the Study of Negro Life and History. In 1926, Dr. Woodson initiated the celebration of Negro History Week in February to coincide with the birthdays of Abraham Lincoln and Frederick Douglass. The celebration later evolved into a full month of recognition. The observance aims to provide recognition of achievements by African Americans and their central role in U.S. history.
The document provides instructions for requesting and completing an assignment writing request through the HelpWriting.net website. It outlines a 5-step process: 1) Create an account with a password and email. 2) Complete a 10-minute order form providing instructions, sources, and deadline. 3) Review bids from writers and select one based on qualifications. 4) Review the completed paper and authorize payment if satisfied. 5) Request revisions to ensure satisfaction, with refund available for plagiarized work.
Essay On Helping Others In English 10 Lines Essay OCarrie Romero
The document provides instructions for requesting writing assistance from HelpWriting.net. It outlines a 5-step process: 1) Create an account with an email and password. 2) Complete a 10-minute order form providing instructions, sources, and deadline. 3) Review bids from writers and choose one based on qualifications. 4) Review the completed paper and authorize payment if satisfied. 5) Request revisions until fully satisfied, with a refund option for plagiarized work.
The article discusses the importance of cities during the Roman Empire. Cities served as administrative centers where local elites collected taxes and commanded military forces. They also organized citizens and generated tax revenue to fund the empire's expansion through its military. Cities offered benefits like welfare systems and grain subsidies that were not available in smaller towns. Cities played a key role in decentralizing governance across the vast Roman Empire.
1. The document provides instructions for requesting writing assistance from a website. It outlines a 5-step process: create an account; submit a request form with instructions and deadline; choose a writer based on bids, qualifications, and reviews; review the paper and authorize payment or request revisions; and request revisions until satisfied.
2. The website uses a bidding system where writers submit bids to take on writing requests. Customers can choose a writer based on qualifications, order history, and feedback.
3. The website promises original, high-quality papers and offers refunds for plagiarized content. It also provides free revisions until customers are satisfied.
The document discusses the benefits of outsourcing social media marketing for businesses. It notes that 62% of companies outsource their content marketing. It asks the reader to consider if they or their staff have time for social media and provides tips for determining if outsourcing is right. Experienced professionals can learn about a brand and focus on certain industries to better serve customers. Outsourcing allows a business to benefit from social media marketing without dedicating extensive internal resources.
The document provides instructions for requesting and receiving writing assistance from HelpWriting.net. It outlines a 5-step process: 1) Create an account with a password and email. 2) Complete a 10-minute order form providing instructions, sources, and deadline. 3) Review bids from writers and choose one. 4) Review the completed paper and authorize payment if satisfied. 5) Request revisions to ensure satisfaction, with the option of a full refund for plagiarized work.
The document discusses the steps to get writing help from the website HelpWriting.net. It outlines 5 steps: 1) Create an account, 2) Submit a request with instructions and deadline, 3) Review bids from writers and choose one, 4) Review the completed paper and authorize payment, 5) Request revisions until satisfied. It emphasizes that original, high-quality content is guaranteed, with refunds for plagiarized work. Customers can get their needs fully met through the service.
Templates Writing Paper Template, Writing Paper, KiCarrie Romero
This lab report describes an embryo rescue experiment using Viburnum lantana seeds. The seeds were treated with sulfuric acid to sterilize and soften them. Then the embryos were scraped out from under the seed coat and endosperm and placed on hormone-free media. Of the embryos isolated, 33% were intact. Of those intact embryos, 33% developed into plants. The report records the growth process of the rescued embryos as they progressed from dormant to active growth.
The document discusses the importance of labeling genetically modified organisms (GMOs) in food. It notes that while GMOs are commonly used, there is disagreement over whether they should be labeled. Supporters of labeling argue that it provides benefits to consumers by allowing them to make informed choices. Additionally, not labeling GMOs infringes on consumer freedom and could start a public education campaign about GMOs. Critics argue that labeling is unnecessary since the FDA has deemed GMOs safe. The document examines arguments on both sides of the issue.
HSC Essay Plans For Questions On The National SCarrie Romero
The document provides instructions for using the HelpWriting.net service to have essays and assignments written. It outlines a 5-step process: 1) Create an account; 2) Submit a request with instructions and deadline; 3) Review bids from writers and select one; 4) Review the completed paper and authorize payment; 5) Request revisions to ensure satisfaction. It emphasizes that original, high-quality work is guaranteed or a full refund will be provided.
1. The document discusses steps for requesting writing assistance from HelpWriting.net, including creating an account, completing an order form with instructions and deadline, and reviewing writer bids before authorizing payment.
2. After receiving a paper, clients can request revisions to ensure satisfaction before finalizing payment. Writers are committed to original, high-quality work and offer refunds for plagiarism.
3. Choosing HelpWriting.net provides confidence that needs will be fully met through the writing assistance and revision processes.
1 3 1 Essay Example - Lawwustl.Web.Fc2.ComCarrie Romero
This document discusses cortisol, a steroid hormone produced in the adrenal cortex. It is stimulated by ACTH from the pituitary gland and follows a circadian rhythm with peak levels in the morning. ACTH is stimulated by CRH from the hypothalamus in response to stress, infection, low blood sugar, and low cortisol levels. Cortisol provides negative feedback on the pituitary and hypothalamus. It is involved in glucose regulation and the stress response. Diseases can impact cortisol production if the hypothalamic-pituitary-adrenal axis is impaired.
What Color Resume Paper Should You Use PreparCarrie Romero
The document discusses the steps required to request writing assistance from HelpWriting.net. It involves creating an account, completing an order form with instructions and deadlines, and reviewing bids from writers. The client can then choose a writer, make a deposit, and request revisions until satisfied with the final work. HelpWriting.net promises original, high-quality content and refunds for plagiarized work.
Munchkin Land Kindergarten Kid Writing PCarrie Romero
The document summarizes the memoir "Reading Lolita in Tehran" by Azar Nafisi. It discusses how Nafisi held secret literature discussions with seven female students in her home, despite the risks, to challenge them to connect fictional books to their reality under Iran's oppressive post-revolution regime. The students found freedom and power through imagining different lives in the Western books they discussed, as they had lost control over their own lives and dreams in Iran at that time.
Sample Informative Speech Outline On CafCarrie Romero
The document provides instructions for requesting writing assistance from HelpWriting.net in 5 steps:
1. Create an account with a password and email.
2. Complete a 10-minute order form providing instructions, sources, deadline and attach sample work.
3. Review bids from writers and choose one based on qualifications, history and feedback. Place deposit.
4. Review the paper and authorize full payment if satisfied, or request revisions using free revisions.
5. HelpWriting.net guarantees original, high-quality work and full refunds for plagiarism. Choose them for full assistance.
Top Websites To Get Free Essays Online CustomEsCarrie Romero
Here are the completed sentences with imperative and prepositional phrases:
1. First, you need to preheat the oven to 350°F.
2. Then, you need to mix all the solid ingredients.
3. Next, you need to beat the egg and milk.
4. After that, you can bake for 30 to 35 minutes.
5. Finally, you can serve it with fruit or cream.
Do people always listen to your advice? Sometimes it is very difficult to have people do things your way, even when you are positive that you are right. Luckily, there are ways to persuade people to follow your lead. Read the next passage and then, write the steps to getting people to do what
Philippine Edukasyong Pantahanan at Pangkabuhayan (EPP) CurriculumMJDuyan
(𝐓𝐋𝐄 𝟏𝟎𝟎) (𝐋𝐞𝐬𝐬𝐨𝐧 𝟏)-𝐏𝐫𝐞𝐥𝐢𝐦𝐬
𝐃𝐢𝐬𝐜𝐮𝐬𝐬 𝐭𝐡𝐞 𝐄𝐏𝐏 𝐂𝐮𝐫𝐫𝐢𝐜𝐮𝐥𝐮𝐦 𝐢𝐧 𝐭𝐡𝐞 𝐏𝐡𝐢𝐥𝐢𝐩𝐩𝐢𝐧𝐞𝐬:
- Understand the goals and objectives of the Edukasyong Pantahanan at Pangkabuhayan (EPP) curriculum, recognizing its importance in fostering practical life skills and values among students. Students will also be able to identify the key components and subjects covered, such as agriculture, home economics, industrial arts, and information and communication technology.
𝐄𝐱𝐩𝐥𝐚𝐢𝐧 𝐭𝐡𝐞 𝐍𝐚𝐭𝐮𝐫𝐞 𝐚𝐧𝐝 𝐒𝐜𝐨𝐩𝐞 𝐨𝐟 𝐚𝐧 𝐄𝐧𝐭𝐫𝐞𝐩𝐫𝐞𝐧𝐞𝐮𝐫:
-Define entrepreneurship, distinguishing it from general business activities by emphasizing its focus on innovation, risk-taking, and value creation. Students will describe the characteristics and traits of successful entrepreneurs, including their roles and responsibilities, and discuss the broader economic and social impacts of entrepreneurial activities on both local and global scales.
Gender and Mental Health - Counselling and Family Therapy Applications and In...PsychoTech Services
A proprietary approach developed by bringing together the best of learning theories from Psychology, design principles from the world of visualization, and pedagogical methods from over a decade of training experience, that enables you to: Learn better, faster!
How to Download & Install Module From the Odoo App Store in Odoo 17Celine George
Custom modules offer the flexibility to extend Odoo's capabilities, address unique requirements, and optimize workflows to align seamlessly with your organization's processes. By leveraging custom modules, businesses can unlock greater efficiency, productivity, and innovation, empowering them to stay competitive in today's dynamic market landscape. In this tutorial, we'll guide you step by step on how to easily download and install modules from the Odoo App Store.
A Free 200-Page eBook ~ Brain and Mind Exercise.pptxOH TEIK BIN
(A Free eBook comprising 3 Sets of Presentation of a selection of Puzzles, Brain Teasers and Thinking Problems to exercise both the mind and the Right and Left Brain. To help keep the mind and brain fit and healthy. Good for both the young and old alike.
Answers are given for all the puzzles and problems.)
With Metta,
Bro. Oh Teik Bin 🙏🤓🤔🥰
🔥🔥🔥🔥🔥🔥🔥🔥🔥
إضغ بين إيديكم من أقوى الملازم التي صممتها
ملزمة تشريح الجهاز الهيكلي (نظري 3)
💀💀💀💀💀💀💀💀💀💀
تتميز هذهِ الملزمة بعِدة مُميزات :
1- مُترجمة ترجمة تُناسب جميع المستويات
2- تحتوي على 78 رسم توضيحي لكل كلمة موجودة بالملزمة (لكل كلمة !!!!)
#فهم_ماكو_درخ
3- دقة الكتابة والصور عالية جداً جداً جداً
4- هُنالك بعض المعلومات تم توضيحها بشكل تفصيلي جداً (تُعتبر لدى الطالب أو الطالبة بإنها معلومات مُبهمة ومع ذلك تم توضيح هذهِ المعلومات المُبهمة بشكل تفصيلي جداً
5- الملزمة تشرح نفسها ب نفسها بس تكلك تعال اقراني
6- تحتوي الملزمة في اول سلايد على خارطة تتضمن جميع تفرُعات معلومات الجهاز الهيكلي المذكورة في هذهِ الملزمة
واخيراً هذهِ الملزمة حلالٌ عليكم وإتمنى منكم إن تدعولي بالخير والصحة والعافية فقط
كل التوفيق زملائي وزميلاتي ، زميلكم محمد الذهبي 💊💊
🔥🔥🔥🔥🔥🔥🔥🔥🔥
Andreas Schleicher presents PISA 2022 Volume III - Creative Thinking - 18 Jun...EduSkills OECD
Andreas Schleicher, Director of Education and Skills at the OECD presents at the launch of PISA 2022 Volume III - Creative Minds, Creative Schools on 18 June 2024.