Activity-Based Budgeting Template
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| 11.07.2010, 00:17 |
The model computes expense budgets from data for cost-per-activity unit and budgeted number of activity units.
| You
specify these essential inputs to model: |
| • A list of expense accounts, optionally assigned to cost
centers |
| − Examples of cost centers: order processing, credit and
collections, general accounting |
− Examples of expense accounts: admin labor (order processing),
admin labor (receivables), IT expense,
overhead |
| • A list of
activities whose levels drive expenses |
| − Examples of activity drivers: number of orders, number of
order line items, volume of receivables |
| • The time range that is to be budgeted |
| • Budgeted cost-per-activity unit for the budget time range. |
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| You can optionally specify the following information. |
| • Historical data for comparison with budget |
| − The time range for historical expense data |
| − Actual expenses for each expense account for the historical
time range |
| − Actual activity levels for the activity drivers of expense,
for the historical time range |
• Brreakout of fixed and variable expenses, by expense account.
(Activity budgets determine only
variable expense budgets.) |
| • Enter actual activity counts and expenses and compute
variances from budget. |
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| Категория: Модели для корпоративных финансов | Добавил: Den
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