tential?bottlenecksРCoordinate?activitiesРDefine goal?and objectivesРResponsibility AccountingРManagers should be held responsible for those items — and only those items — that?the manager can actually control?to a significant extent.РChoosing the Budget PeriodРOperating BudgetР1999Р2000Р2001Р2002РThe annual operating budget ?may be divided into quarterly?or monthly budgets.РChoosing the Budget PeriodР1999Р2000Р2001Р2002РContinuous or ?Perpetual BudgetРThis budget is usually a twelve-month ?budget that rolls forward one month ?as the current month pleted.РParticipative Budget SystemРFlow of Budget DataРThe mitteeРA mittee responsible for ?overall policy matters relating to the budget?coordinating the preparation of the budgetРThe Master BudgetРSales?BudgetРSelling and?Administrative?Budget
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