3992215
Beschreibung
Karteikarten von Antonio Orange, aktualisiert more than 1 year ago
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Erstellt von Antonio Orange
vor etwa 9 Jahre
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| Frage | Antworten |
| Budget | Expresses an organization’s commitment to planned activities, resource acquisition, and resource usage. |
| Budget Manual | A detailed set of information and guidelines about the budgetary process. |
| Budget Slack | The intentional underestimation of revenues and overestimation of expenses slacks can be incorporated into the budget during the development process |
| Budgeting | The process of formalizing plans and translating qualitative narratives into a documented, quantitative format. |
| Continuous Budget | An ongoing 12 month budget is presented by successively adding a new budget month as each current month expires. |
| Financial Budget | Indicates funds to be generated or consumed during the budget period. They include cash and capital budgets. |
| Imposted Budget | A budget developed by top management with little or no input from operating personnel. |
| Master Budget | A comprehensive set of budget, budgetary schedules, and budgeted organizational financial statements. |
| Operating Budget | A budget that is expressed in both units and dollars. These type of budgets can relate to revenues and cost. |
| Participatory Budget | Developed through joint decision making by top management and operating personnel. |
| Rolling Budget | On going two month budget is presented by successively adding a new budget month as each current month expires. |
| Strategic Planning | Top-level managers generally with the assistance of key staff members who plan on a long-range basis .(5-10 years) |
| Tactical Planning | Identifying key variables, management should gather information useful for managing or reacting to changes in these variables. This information is historical and qualitative. |
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