functional budget

A financial or quantitative statement prepared for a function of an organization; it summarizes the policies and the level of performance expected to be achieved by that function for a budget period

Accounting dictionary. 2014.

Look at other dictionaries:

  • functional budget — Fin a budget of income and/or expenditure applicable to a particular function. A function may refer to a department or a process. Functional budgets frequently include the following: production cost budget (based on a forecast of production and… …   The ultimate business dictionary

  • functional budget — A financial or quantitative statement prepared for a function of an organization; it summarizes the policies and the level of performance expected to be achieved by that function for a budget period …   Big dictionary of business and management

  • Бюджет функциональный (FUNCTIONAL BUDGET)  — Бюджет, в котором расходы и доходы классифицируются по функциям …   Словарь терминов по управленческому учету

  • budget — 1) A financial or quantitative statement, prepared prior to a specified accounting period, containing the plans and policies to be pursued during that period. It is used as the basis for budgetary control. Generally a functional budget is drawn… …   Accounting dictionary

  • budget — 1) A financial or quantitative statement, prepared prior to a specified accounting period, containing the plans and policies to be pursued during that period. It is used as the basis for budgetary control Generally a functional budget is drawn up …   Big dictionary of business and management

  • Budget resolution — In the United States Congress, a budget resolution is a legislation in the form of a concurrent resolution setting forth the congressional budget. The budget resolution establishes various budget totals, divides spending totals into functional… …   Wikipedia

  • budget committee — The committee responsible for the operation of the budgetary control process within an organization. The membership and responsibilities of the committee vary between organizations, but a typical committee might comprise a chief executive as… …   Accounting dictionary

  • budget committee — The committee responsible for the operation of the budgetary control process within an organization. The membership and responsibilities of the committee vary between organizations, but a typical committee might comprise a chief executive as… …   Big dictionary of business and management

  • Бюджет подразделения (DEPARTMENTAL BUDGET)  — Бюджет, состоящий из доходов и/или затрат, относящийся к определенному подразделению, функции или процессу. В качестве примеров можно привести бюджет затрат на производство, бюджет расходов на маркетинг, бюджет на зарплату, бюджет на закупки и… …   Словарь терминов по управленческому учету

  • departmental budget — Fin see functional budget …   The ultimate business dictionary

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