Planning And Control Of Budgets Essay Example | Topics and Well Written Essays - 3000 words

Planning And Control Of Budgets - Essay Example Budgeting is a significant control system in almost all organizations (Armstrong et al., 1996; Ekholm and Wallin, 2000; Merchant and Van der Stede, 2003). A budget is defined as a quantitative statement, which comprises for a defined period of time. In which, planned revenue, assets, expenses, cash flows and liabilities may be included. And, it can be used for multiple purposes (Garrison and Noreen, 2003; Horngren et al., 2003).Additionally, a budget helps the organization to concentrate its current availability of resources; ensure an appropriate level of coordination has been put in place to ensuring budgetary objectives. In which, costs are highlighted to be controlled; and control is achieved when different types of budgets, such as master budgets, sales budgets, purchase budgets, production budgets are compared with the actual costs. On the other hand, planning comes after the step of determining budgets. Planning is strategy how to serve the budgetary objectives.Budgetary objec tives are achieved with the implementation of budgets. And, the prior study suggests that organizations use budgets for the attainment of their identical objectives and they are not determined in isolation (Moores and Yeun, 2001). Consequently, the reasons to the budget are going to be correlated (Shields and Shields, 1998). First, budgets are devised to be used as a means of communication horizontally and vertically. Horizontally, budgets can be used for the purpose of discussion among or between different departmental managers.

Margaret Atwood's Death by Landscape Essay Example | Topics and Well Written Essays - 750 words - 1

Margaret Atwood's Death by Landscape - Essay Example The dexterity with which she handled her public and private life is also included in the book. It further gives a wonderful commentary of all the published works of the author. The author compares her personality with the fictional heroines in her works. The book is both for general and specialized readership. This biography examines the author’s growth in the evolution of the Canadian culture and literature. Margaret Atwoods Power: Mirrors, Reflections, and Images in Select Fiction and Poetry is a unique analysis of Atwood’s works. The book presents the author as the most accomplished poet and novelist. This is a wonderful feminist analysis in which the author provides a psychoanalytic overview of Margaret Atwood’s portrayal of women and power. The book gives new insights to the famous author’s work and her popularity as a writer. The book presents Margaret Atwood as the most productive and versatile authors of her period. She is considered as the most fascinating writer who produces great works in any genre she chooses. This book appeared during the sixtieth birthday of the great author. The book examines the works of the author and reviews it. The book gives a great introduction to the works of Atwood, including her work ‘Death by Landscape’. Atwood’s novels, short stories, poetries and other works are surveyed in the book. The crucial approaches to Atwood’s works from the angle of mythology, literary criticism and cultural criticism and other topics are presented in the book. In this book the author gives a beautiful overview of the celebrated works of Atwood including ‘Death by Landscape’. The analysis focuses on her major themes. The book is thoroughly researched, giving a great analysis of the works of the famous author. The book examines nine novels of the author in groups of threes. The book highlights the interconnecting themes in the works. The themes include presentation of women as