01053 2200157 4500245003600000020001800036250001000054700001700064650001400081005001900095260004600114041001200160084001200172300002600184500068500210 aBudgeting Basics & BeyondhText a9780471725022 aKedua aShim, Jae K. aBudgeting a20210403124119 aHoboken, NJ, USAbJohn Wiley & Sonsc2005 aEnglish a658.154 ax, 401 hlm. :c23 cm. aBudgeting Basics and Beyond shows you how the budget can be your most powerful tool for strategy and communications. It points out that the budget brings into stark relief all of the factors that every manager must consider, such as industry conditions, competition, degree of risk, stability of operations, capacity limitations, pricing policies, turnover rates in assets, production conditions, product line and service consideration, inventory balances and condition, trends in the marketplace, number of employees and their technical abilities, availability and cost of raw materials, available physical resources, technological considerations, economy, and political aspects.