本篇美国传播学论文代写-会计的主要概念讲了本报告旨在讨论与会计有关的各个方面，例如预算编制、不同责任中心的业务单位分类以及业务战略和核心能力。这些方面将在本报告的不同部分中讨论。本篇美国传播学论文代写由美国第一论文 Assignment First辅导网整理，供大家参考阅读。
The report has been prepared to discuss on the various aspects related to accounting such as budget preparation, classification of business units under different responsibility centres and business strategy & core competence. These aspects are discussed under different sections in this report.
Budget participation is a double-edged sword
A. Explain and evaluate the significance of above statement
In the preparation of budget, several decisions have to be taken. Traditionally, sales budget is prepared firstly followed by other production, purchase and other budgets. Thus the preparation of the budgets is driven by the information provided by divisional managers. The information provided by the divisional managers must be accurate. Any deviation i.e. low or high actual values in comparison to budgeted value will have huge influence on the business performance.
There are different purposes for the preparation of budgets. It is important that actual performance is close to the budget that is prepared. In case of deviation, the inefficiency in the preparation of budgets is highlighted. In case the cost estimates that are made are too low in comparison to the actual cost, the business performance will be impacted. This is because necessary arrangements for meeting the cost will not be made thus impacting the business operations. On the other hand, in case too high costing is considered, such decisions will also be questioned as the budgeted profit will be lower and in order to attain the desired level of profitability, the prices will have to be increased (Bhimani et al. 2008). Keeping such high prices will affect the competitiveness and the business may fall short of the target. Similarly, if the sales price is set lower, the profit realization will be lower, while in case too high sale price is set, the budgeted sales may not be achieved.
The above discussion shows that in either case, there will be significant impact on business. This is to say that incorrect prediction of sales, costs, growth in sales etc. can have adverse impact on the business. Further being part of such budget preparation may appear to be bias if revenues are understated while costs is overstated. It is alleged that such actions are taken in order to highlight efficiency as the actual performance will be better than budgeted. In the opposite case, it will be considered as being over-optimism. It is alleged that this may be done to gain approval of top management. Since the budget preparation is based on futuristic viewpoint, such deviations are bound to occur. Thus the decisions taken being part of budget preparation will always be questioned.
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