the entire budget to reflect a different level of sales or production would be a sizable task in a manual system. In a computer based
system, however, it can be done quickly and easily.
Once the cost-volume-profit relationships have been entered into a budgeting program, the computer almost instantly performs the computations necessary to generate a complete master budget for any level of business activity. There are numerous budgeting software programs available on the
market. However, many managers choose to develop their own budgeting programs using spreadsheet packages. Managers often use their Betelgeuse software to generate complete budgets under many different assumptions. These managers use a standard cost SYSmto provide the. ‘costs of resources consumed.
We will discuss standard cost systems In the next chapter. For managers using standard co-ts, software becomes a valuable planning tool with which roassets the expected impact changes in sales, production. and other key variable on all .inspects out their uncooperative.