Budgetary Control

accounting department accounts payable accounts receivable actual administrative advertising amount appropriation approved assets Assistant basis budget committee budget period budgetary control budgetary procedure budgetary program cash disbursements cash receipts cent chapter classification comparison Comptroller consideration coordination cost current liabilities D BRANCH December 31 decrease deliveries departmental estimates desirable determined discussion duction employees esti estimate of cash estimated balance sheet estimated inventory estimated sales estimated statement executive in charge expenditures factory financial budget firm fixed liabilities function gross profit increase incurred materials budget ment merchandise method month MONTHLY REPORT necessary obtained operations past periods plans plant and equipment possible preparation president production budget production department production program profit and loss purchases budget quota ratio records result revisions sales budget sales department sales estimate sales manager sales orders sales program selling expense shown in Figure standard statement of profit submitted tion turnover unit usually welfare expense