skip navigation

PUBLICATIONS

Register for Latest Research

Stay Informed
Register with NCJRS to receive NCJRS's biweekly e-newsletter JUSTINFO and additional periodic emails from NCJRS and the NCJRS federal sponsors that highlight the latest research published or sponsored by the Office of Justice Programs.

NCJRS Abstract

The document referenced below is part of the NCJRS Virtual Library collection. To conduct further searches of the collection, visit the Virtual Library. See the Obtain Documents page for direction on how to access resources online, via mail, through interlibrary loans, or in a local library.

 

NCJ Number: 65817 Find in a Library
Title: PRACTICAL GUIDE TO BUDGETARY AND MANAGEMENT CONTROL SYSTEMS - A FUNCTIONAL AND PERFORMANCE EVALUATION APPROACH
Author(s): L D HOUCK
Corporate Author: Lexington Books
United States of America
Date Published: 1979
Page Count: 253
Sponsoring Agency: Lexington Books
New York, NY 10022
Sale Source: Lexington Books
866 Third Avenue
New York, NY 10022
United States of America
Language: English
Country: United States of America
Annotation: DESIGNED FOR INDUSTRIAL PRACTITIONERS, MANAGERS, AND STUDENTS, THIS BOOK DISCUSSES SHORT-TERM QUANTITATIVE ACTIVITY PLANNING, BUDGETING, AND EVALUATION OF OPERATING EFFICIENCY FOR MANFACTURING COMPANIES.
Abstract: THE OVERALL GOAL OF THESE ACTIVITIES IS OPTIMUM PROFIT ACHIEVEMENT. THE BOOK DISCUSSES THESE TOPICS ACCORDING TO THE PRIMARY FUNCTIONS OF PRODUCTION, MARKETING, AND ADMINISTRATION WITHIN THE PRODUCT MANUFACTURING FIRM AND TREATS THEM FROM THE STANDPOINT OF THE RELATIONSHIP THEY BEAR TO EACH OTHER IN PLANNING AND CONTROL OF FUNCTIONAL OPERATIONS. PARALLELS ARE CITED THROUGHOUT THE BOOK ON SPECIFIC POINTS OF APPLICATION THAT ARE DEEMED APPROPRIATE FOR PROFIT-SEEKING, SERVICE-TYPE FIRMS. THE SCOPE OF THIS PRESENTATION INCLUDES EVERY MANAGERIAL LEVEL IN THE ORGANIZATION FROM PRODUCTION FOREMAN THROUGH MIDDLE MANAGEMENT TO SENIOR-EXECUTIVE LEVELS. BOTH THEORETICAL CONCEPTS AND FORMAL TECHNICAL ILLUSTRATIONS OF BUDGET PROCEDURES, CONTROL MEASURES, AND FINANCIAL PERFORMANCE REPORTS ARE USED GENEROUSLY THROUGHOUT THE PRESENTATION. THESE CONCEPTS ALSO ARE EXAMINED IN THE DISCUSSIONS AS TO THEIR USE IN DECISIONMAKING TOWARD EFFECTIVE QUANTITATIVE PLANNING FOR THE MAIN FUNCTIONS OF THE MANUFACTURING ENTERPRISE AND TOWARD MAINTAINING EFFICIENT OPERATIONS AND OPTIMUM CONTROL OF RESOURCES AND COSTS. THE BOOK DRAWS ON THE PRINCIPLES AND CONCEPTS OF MANAGERIAL AND ENGINEERING ECONOMY AND MANAGEMENT ACCOUNTING, TOGETHER WITH PRINCIPLES OF FUNCTIONAL PLANNING AND ORGANIZATIONAL STRUCTURE. THESE ASPECTS ARE USED TO PRESENT ACTIVITY PLANNING GUIDELINES AND FINANCIAL CONTROL MEASURES FOR THE MANUFACTURING FIRM. THE BOOK THEN PRESENTS A COMPREHENSIVE SET OF ILLUSTRATIONS OF PERFORMANCE REPORTING BY THE PRIMARY FUNCTIONS OF PRODUCTION, MARKETING, AND ADMINISTRATION. FORMAL PREPARATION, ANALYSIS, AND INTERPRETATION OF SHORT-TERM OPERATING PERFORMANCE REPORTS ARE EMPHASIZED. CONSIDERABLE ATTENTION IS DEVOTED TO GUIDELINES AND RECOMMENDED USES FOR MANAGERIAL DECISIONMAKING AS IT PERTAINS TO DISCLOSURE AND CORRECTING OPERATING INEFFICIENCY, EVALUATING PROFIT CONTRIBUTION FOR ORGANIZATIONAL UNITS IN THE COMPANY, AND EFFECTIVE PLANNING AND BUDGETING FOR FUTURE OPERATIONS. A MODEL COMPANY IS INTRODUCED IN THE EARLY CHAPTERS AND FOLLOWED THROUGHOUT THE TEXT AS A MEANS OF PRESENTING A SINGLE INTEGRATED SYSTEM. TABLES, FIGURES, AND AN INDEX ARE PROVIDED. INFORMATION ON SOME TECHNICAL ASPECTS OF COST-BEHAVIOR ANALYSIS IS APPENDED. (AUTHOR ABSTRACT MODIFIED--PRG)
Index Term(s): Budgets; Costs; Decisionmaking; Financial management; Management; Planning-programming-budgeting system; Trade practices
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=65817

*A link to the full-text document is provided whenever possible. For documents not available online, a link to the publisher's website is provided. Tell us how you use the NCJRS Library and Abstracts Database - send us your feedback.