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Budgeting

Budgeting

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Published by Aditya
Planning, controlling.etc
Planning, controlling.etc

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Published by: Aditya on Jan 28, 2010
Copyright:Attribution Non-commercial

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10/23/2011

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INTRODUCTION
‘PLANNING’ IS THE PRIMARY AND‘CONTROL’IS THE LAST FUNCTION OFMANAGEMENT.‘BUGETING’AND‘BUDGETORY CONTROLOCCUPIES ANIMPORTANT PLACE AMONG THE VARIOUSTECHNIQUES WHICH ARE USED INPERFORMING THESE FUNCTIONS.
 
 
 MEANING OF BUDGET 
A BUDGET IS THE MONETARY OR QUANTITATIVE PRESENTATION OFBUSINESS PLANS AND POLICIES TO BEPERSUED IN THE FUTURE PERIOD OF TIME.
 ACC. TO I.C.M.A;LONDON 
“A BUDGET IS A FINANCIAL STATEMENTPREPARED PRIOR TO A PREDETERMINEDPERIOD OF TIME OF THE POLICY TO BEPERSUED DURING THAT PERIOD FOR THEPURPOSE OF ATTAINING GIVENOBJECTIVES.”

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