1 حسابداری و مالی:: درآمد عملیاتی مبتنی بر بودجه
He asks Tina Larsen, a management accountant, to use Stylistic's financial planning model to evaluate how these outcomes will affect budgeted operating income. Exhibit 6-4 presents the budgeted operating income for the two scenarios. Exhibit 6-4 Effect of Changes in Budget Assumptions on Budgeted Operating Income for Stylistic Furniture It is merely the budgeted operating income statement in Exhibit 6-3 (page 213) expanded to include interest expense and income taxes. Exhibit 6-4 (page 214) shows how differing assumptions about selling prices of cof- fee tables and direct material prices led to differing amounts for budgeted operating income for Stylistic Furniture.
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