Fitness and Internet-Based Budgeting

Business Finance

Discussion Topic: Budgeting

Read Concepts in Action, “24 Hour Fitness and Internet-Based Budgeting” in Chapter 6.

  • How does the strategic plan influence preparation of the master budget?
  • How does budgeting provide important information to managers and operating personnel?
  • Explain how 24 Hour Fitness uses its budgeting system to complete annual budgets and to make major decisions to improve future profitability. What are some examples of “what-if” scenarios that management might consider

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