operating budget

operating budget
A forecast of the financial requirements for the future trading of an organization, including its planned sales, production, cash flow, etc. An operating budget is normally designed for a fixed period, usually one year, and forms the plan for that period's trading activities. Any divergences from it are usually monitored and, if appropriate, changes can then be made to it as the period progresses. See budgetary control

Big dictionary of business and management. 2014.

Игры ⚽ Поможем решить контрольную работу

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  • operating budget — UK US noun [C] ACCOUNTING ► a detailed plan of all expected income and expenses (= money spent) of a business during a particular period, usually a year: »The department has an annual operating budget of about $76 million …   Financial and business terms

  • Operating budget — An operating budget is the annual budget of an activity stated in terms of Budget Classification Code, functional/subfunctional categories and cost accounts. It contains estimates of the total value of resources required for the performance of… …   Wikipedia

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  • operating budget — noun a budget for current expenses as distinct from financial transactions or permanent improvements (Freq. 1) • Hypernyms: ↑budget • Part Meronyms: ↑operating expense, ↑operating cost, ↑overhead, ↑budget items …   Useful english dictionary

  • operating budget — A collection of individual budgets that combine to form a part of a firm s integrated business plan, usually for the next year. It is normally composed of a sales budget and a production budget …   Black's law dictionary

  • operating budget — See: production budget …   Accounting dictionary

  • operating budget — / ɒpəreɪtɪŋ ˌbʌdʒɪt/ noun a forecast of income and expenditure over a period of time …   Marketing dictionary in english

  • operating budget — / ɒpəreɪtɪŋ ˌbʌdʒɪt/ noun a forecast of income and expenditure over a period of time …   Dictionary of banking and finance

  • Бюджет операционный (OPERATING BUDGET)  — План доходов и расходов, связанный с ведением операционной деятельности за определенный период. Называется также текущим бюджетом. Ср. с Бюджет капитальных вложений (Capital Budget) …   Словарь терминов по управленческому учету

  • budget — {{Roman}}I.{{/Roman}} noun ADJECTIVE ▪ fixed, limited, low, modest, shoestring, small, tight ▪ The film was was made on a shoestring budget …   Collocations dictionary

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