财务管理预算(英语版)
Planning and Control
Planning -- involves developing objectives and preparing various budgets to achieve these objectives.
Control -- involves the steps taken by management that attempt to ensure the objectives are attained.
It uncovers potential bottlenecks before they occur. It coordinates the activities of the entire organization by integrating the plans and objectives of the various parts.It ensures that accounting records comply with generally accepted accounting principles. It  ...