5. Implement the decision, evaluate performance, and learn. Steps 1-4 are collectively referred to as planning. Planning comprises selecting organization goals, predicting results under various alternative ways of achieving those goals, deciding how to attain them. Most important planning tool is budget, quantitative expression of a proposed plan of action by management and is an aid to coordinating what needs to be done to implement that plan. The comparison of actual performance to budgeted performance is the control or post decision role of information. Control comprises taking actions that implement planning decisions, deciding how to evaluate performance, and providing feedback and learning to help future decision making. Chapter 2 - Cost terms and purposes. Direct costs of a cost object are related to the particular cost object and can be traced to it in an economically feasible (cost-effective) way.
juhtimisstiili kasutatavates organisatsioonides. 2.2. Finantseelarved 2.2.1. Investeeringute eelarve Investeeringute eelarve (capital budget) sisaldab detailseid eelarveid koos ajakavaga kõrgema maksumusega varade (ettevõtted, allüksused, kinnisvara, põhivara) soetamiseks ning põhivarade renoveerimiseks ja remondiks. 13 2.2.2. Eelarvestatud rahavoogude aruanne Eelarvestatud rahavoogude aruanne (budgeted statement of cash flows, budgeted cash flow statement) kajastab raamatupidamiskohustuslase eelarveperioodi rahavoogusid (raha ja raha ekvivalentide laekumisi ja väljamakseid). 2.2.3. Eelarvestatud bilanss Eelarvestatud bilanss (budgeted balance sheet) kajastab eelarveperioodi alg- ja lõppkuupäeva seisuga raamatupidamiskohustuslase finantsseisundit (vara, kohustusi ja omakapitali). 2.2.4. Eelarvestatud kasumiaruanne Eelarvestatud kasumiaruandes (budgeted income statement) eelarvestatakse
"Maybe we should make room even for a sea academy?" "One of the most interesting challenges is the piece of property between the hangars and Patarei prison. It should maximize its potential as the link between the two historical sites." Veronika Valk. Restoration Restoration of the seaplane hangars at the Lennusadama port and the construction of the innovative new exhibition are being financed from the European Structural Funds. The work has been budgeted at 130 million kroons and represents the second stage of the plans for the reconstruction of the port. The ideas of young architects are flying high: near the hangars there is going to be stop for the sea taxi. The sea unites most of the districts of Tallinn from Rocca al Mare to Merivälja: Stroomi, Pelgurand, Kopli, Kalamaja, city centre, Kadriorg, Pirita. Alternative public transport over the sea would help to speed up development near the coast. Interesting facts
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