Page 90 - BA2 Integrated Workbook - Student 2017
P. 90

Chapter 6





                          Overview











                                       Purpose                   Process

                 Cash

               budgets





           Preparation                            BUDGETING                            Approaches




                 Functional
             and master

               budgets
                                                               Budgetary
                                       Levels                     control                 Reconciliation






                                                        Fixed and
                                                          flexible        Variances
                                                         budgets






















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