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Аннотация

"Management Accounting. Workbook 2 – Profit Plan | Finance Plan | ­Budgeted Balance Sheet" is based on the textbook «Management Accounting.». It is meant to be a supplement to the textbook «Management Accounting.» and to the «Workbook 1 – Balance Sheet | Profit/Loss Account».
The textbook «Management Accounting.» deals with the «Big Picture» – the Accounting/Controlling Overall Context – as well as with the elements presenting this connection: Balance Sheet | Profit/Loss Account | Profit Plan | Finance Plan | Budgeted Balance Sheet.
In the «Workbook 2 – Profit Plan | Finance Plan | Budgeted Balance Sheet» the effects of concrete accounting/controlling activities and business cases in and on profit plan, finance plan and budgeted balance sheet are presented and explained. The presentation is in form of case studies.
Following the examples which deal with individual business activities each, the mathematical connections between profit plan, finance plan and budgeted balance sheet are presented in a comprehensive case study.
"Management Accounting. Workbook 2 – Profit Plan | Finance Plan | Budgeted Balance Sheet" is directed towards students and practitioners – to students doing business courses in the framework of their basic education or their introductory semesters respectively, to students doing postgraduate ­programs as well as practitioners in management jobs."