Financial planning, Детальна інформація

8. Это оставляет место для манипуляции бюджетными статьями.

9. Эта проблема в основном ликвидируется через бюдже

тирование нуля. -;••;

10. Четырьмя основными источниками финансирования являются: доход от продаж, акционерный капитал, заемный капитал и продажа активов.

11. Продажа активов — это последнее спасительное средство.

12. Финансовый руководитель должен обеспечить (establish) средство контроля и оценки финансовой деятельности.

V. Questions and assignments.

1. What is a plan?

2. What is a financial plan?

3. What does financial planning begin with?

4. State the difference between goals and objectives.

5. List the three steps involved in financial planning.

6. In what case financial planning cannot proceed?

7. State the meaning of the word "budget".

8. Give the examples of various types of expenses which must be considered

(учтены) in budgeting process?

9. How can budgeting accuracy be improved?

10. What is the peculiarity (особенность) of the traditional approach to budgeting?

11. What is the problem with this approach?

12. What is the difference between the traditional budgeting approach and zero-base budgeting?

13. What is the problem with zero-base budgeting?

14. List the four primary sources of funding.

15. For what purpose (цель) is equity capital used?

16. Is selling assets a normal step?

17. In what case selling assets may be a reasonable last resort?

18. For what purpose may interim budgets be prepared?

VI. Make up a written abstract (краткое изложение) of the text.

VII. Retell the prepared abstract.

Unit 5

Outside Sources of Financing