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15

  1. Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved Chapter 15 Budgeting Part 4 Management accounting Accounting for Non-Accounting Students Tenth Edition
  2. Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved Figure 15.1 Budgetary control: features
  3. Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved Figure 15.2 Budget procedure
  4. Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved Figure 15.3 Functional budgets Source: Adapted from Chartered Institute of Management Accountants (2005). CIMA Official Terminology, Oxford: CIMA Publishers.
  5. Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved Figure 15.4 Flexing the budget
  6. Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved Figure 15.5 Budgeting: behavioural elements
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