... 11 06 Margin of Safety 11 06 Operating Leverage 11 07 Sales Mix 11 09 ■■Review 11 12 ■■Assess Your Progress 11 19 ■■Critical Thinking 11 36 ■■Comprehensive Problem For Chapters 16 –20... 11 59 Contribution Margin Analysis 11 60 ■■Review 11 62 ■■Assess Your Progress 11 66 ■■Critical Thinking 11 79 22 Chapter Master Budgets 11 83 Why Do Managers Use Budgets? 11 84... Objectives 11 84 A 01_ HORN6833_06_SE_FM.indd 11 Budgeting Benefits 11 85 Budgeting Procedures 11 86 Budgeting and Human Behavior 11 86 What Are the Different Types of Budgets? 11 87 Strategic