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Md. Sarwar Jahan Budget and Budgetary control
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A budget is an estimation
of revenue and expenses over a
specified future period of time
and is usually compiled and re-
evaluated on a periodic basis.
Budgets can be made for a
person, a group of people, a
business, a government, or just
about anything else that makes
and spends money.
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 The budget process

Forming
Defining goals expectations Creating the
and gathering and reconciling budget
data goals and data

monitoring adjusting Redefining

actual outcomes budget, goals
and analyzing expectations, or
variances; goals
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