9: Operating Budgets Last updated Save as PDF Page ID 45734 Lumen Learning Lumen Learning 9.1: Production Budget 9.2: Direct Materials Budget 9.3: Direct Labor Budget 9.4: Manufacturing Overhead Budget 9.5: Ending Inventory Budget 9.6: Selling and Administrative Budget 9.7: Cash Budget 9.8: Budgeted Income 9.9: Budgeted Balance Sheet 9.10: Introduction to Flexible Budgeting 9.11: Why It Matters- Operating Budgets 9.12: Shortcomings of Static Budgets 9.13: Flexible Budget Report 9.14: Flexible Budget Reports and Multiple Cost Drivers 9.15: Putting It Together- Operating Budgets 9.16: Assignment- Operating Budgets 9.17: Introduction to the Master Budget 9.18: Budgeting and Business 9.19: Responsibility Accounting 9.20: Alternative Budget Periods 9.21: Self-Imposed Budgeting 9.22: Introduction to Preparing a Master Budget 9.23: Sales Forecast and the Master Budget 9.24: Components of the Master Budget