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
features of a budgeta it is prepared for a specific periodb it is expressed in
capital asset pricing model capmpart of the huge capital market assumption that attempts to quantify investment risk under capm systematic risk is
capital budgetingcapital budgeting is the strategy for the purchase and management of long-term assets in organizations a capital budget is
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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