Budgeting, planning and forecasting. Historical approaches: cost-volume-profit analysis and fixed overhead apportionment. Flexible and rolling budgets. Sales budget, manufacturing budget (master production schedule), cost budget, procurement, investment and human resources budget. Capacity utilization and throughput accounting. Cash flow planning. Reporting. Activity based budgeting. Standard costing and variance analysis. Target costing.Grisi, Guido. Il fenomeno della capacità produttiva, Trieste, Edizioni Goliardiche, 1997.Brimson, James A.; Antos, John. Driving Value Using Activity-Based Budgeting. New York, Wiley, 1999.