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Business Budgeting
Vikas Sheoran & Khushboo Sogani Jain
₹120.00
Tax excluded
University of Rajasthan, BBA, Fifth SemesterSyllabusUnit-IBudgeting: Meaning, Origin, and Significance, Public and Private Budgets, Concepts of Surplus, Deficit and Balance Budgets, Fixed and Flexible Budgets and Limitations of Business Budgets, Features of Sound Business Budgeting Systems. Unit-IIOperating Business Budgets: Sales Budget, Production Budget, Materials Budget, Labour Budget, Overheads Budget, Financial Budgets – Cash Budget, Master Budget, Human Resource Budget, Research and Development Budgets. Unit-IIICapital Budgeting: Types of Capital Expenditure, Capital Expenditure and Investment Banking, Techniques – Pay Back, Average Rate of Return, Net Present Value and Internal Rate of Return. Unit-IV Performance Budgeting: Concept, Evolution and its uses in Business Decisions – Preparation of Performance Budgets, Follow-up and Monitoring. Unit-V Zero-Base Budgeting: Concept Evolution and its Practical Utility in Business Decisions. Information System for Business Budget.
UOR/BBA/5/01
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