個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Hanson Industries (B)
內容大綱
Provides a complete description of the processes used in preparing a budget (annual operating plan). Starting with basic product line decisions, management prepares a budget that integrates production and marketing within constraints of financial feasibility. The budget is the basis for internal control of operations and for negotiations with banks for seasonal financing.