Cambridge AS Level Business - 5.5 Budgets

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This powerpoint is purposefully made for AS Level Business Studies using the most recent Cambridge syllabus.

It fully covers - 5.5 Budgets

5.5.1 The meaning and purpose of budgets
• the measurement of performance
• the benefits and drawbacks from the use of budgets
• the meaning and use of incremental budgets, flexible budgets and zero budgeting
• the uses of budgets for measuring performance, allocating resources, controlling and monitoring a business

5.5.2 Variances
• the meaning of adverse variances and favourable variances
• the calculation and interpretation of variances