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Presentation on
1. Presented By: Arvinder Gill Ekta Jindal Harmeet Singh Isha Arora M.B.A-IB Topic : Cost Control Techniques – Budgetary Control
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3. Budget Forecast Relates to Planned events Concerned with Probable events Planned Separately for each accounting Period Cover a long period Comprises the Whole Business unit Cover a Limited Function Tool of Control Does not connote any sense of control Starts when Forecast ends Fun. Of Forecast ends with Forecast of likely Events Made in respect of spheres related to Business Made in several other spheres which may not connected with budgeting process
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19. Point Of Distinction Fixed Budget Flexible Budget 1. Flexibility Inflexible Flexible 2. Condition Remain Static Designed to Change 3. Classification Of Cost Not Classified Classified 4. Comparison Comparison is not Done Correctly Realistic 5. Forecasting Difficult to Forecast Shows Clear Picture