In light of the technological revolution, the accounting system is considered one of the most important systems for producing sound data and information. Managerial accounting represents the most crucial branch of the accounting system, specializing in decision-making, not only by providing data and information but also by presenting alternative models and methods that aid in making complex, multi-constraint decisions. Given the importance of these systems, accounting data and information are used to demonstrate the role of accounting in planning, which involves five stages, including defining objectives and collecting data. The book also delves into managerial accounting and other branches of accounting, highlighting that the requirements and characteristics of accounting in industrial projects differ from those in commercial projects. It also focuses on budgetary planning, explaining its purpose, objectives, and underlying principles. The text details various budget types based on time periods, the nature of business operations, and activity levels. The discussion concentrates on the stages of budget preparation, methods of creation, and the necessity of proper monitoring and supervision for its implementation. It further explains how to create a budgetary plan for current, cash, and capital operations, complete with practical exercises.

• ISBN: 9789957164133
• Weight: 0.900 kg
• Dimensions: 17×24 cm
• Paper: White
• Pages: 480
• Year of Publication: 2009
• Binding: Hardcover