Chapter 9 Profit Planning.pdf



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Profit Planning Chapter 9 9-2 © McGraw-Hill Ryerson Limited, 2001 LEARNING OBJECTIVES 1 Understand why organizations budget and the processes they use to create budgets 2 Prepare a sales budget, including a schedule of expected cash receipts 3 Prepare a production budget 4 Prepare a direct materials budget, including a schedule of expected cash disbursements for purchases of materials 5 Prepare a direct labour budget After studying this chapter, you should be able to: 9-3 © McGraw-H
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  Profit Planning Chapter  9  9-2 © McGraw-Hill Ryerson Limited, 2001 LEARNING OBJECTIVES 1Understand why organizations budget and theprocesses they use to create budgets2Prepare a sales budget, including a scheduleof expected cash receipts3Prepare a production budget4 Prepare a direct materials budget, including aschedule of expected cash disbursements for purchases of materials5Prepare a direct labour budget After studying this chapter, you should be able to:  9-3 © McGraw-Hill Ryerson Limited, 2001 LEARNING OBJECTIVES  6Prepare a manufacturing overhead budget 7 Prepare an ending finished goods inventorybudget 8Prepare a selling and administrative expensebudget 9Prepare a cash budget10 Prepare a budgeted income statement and abudgeted balance sheet11 (Appendix 9A) Compute the optimum inventorylevel and order size  After studying this chapter, you should be able to: