features of a
FEATURES OF A BUDGET
a. It is prepared for a specific period.
b. It is expressed in quantity or money or both.
c. It is a statement describing objectives of a concern and policies to be adopted to get such objectives.
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profit variancessales variances are important as they have a direct bearing on profits earned by the organization thus they can be used as
budgeta budget is a quantitative expression of a business plan for a particular future period generally a yearbudget is the planned future course of
definition of budgetas per the institute of cost amp management icma london a budget is a quantitative statement and or financial prepared and
definition of budgetary controlas per the icma budgetary control is the establishment of budgets relating the tasks of executives to the requirements
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advantages of budgetary control1 profits are maximizes2 it makes easy the controlling of activities3 effective co-ordination is made achievable4
capital flightcapital by definition is very mobile and has become even more mobile in the age of instantaneous electronic transfers a term used to
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