... pro-motion), manufacturing policies (in- house production, plant locations, outsidesourcing), financial policies (balance among borrowing, equity financing, re-tained earnings), and others.The board ... of performance and status are described in Chapters 1 and 2. The budget preparation process is described in Chapter 6.Financial policies are discussed in Chapters 9 through 13. In some companies, ... change.Public accounting firms often perform various types of consulting en-gagements for the company: developing new accounting and control systems,analyzing proposed pension plans, and analyzing proposed...