master budget

The final coordinated overall budget for an organization as a whole, which brings together the functional budgets, the capital budget, and the cash-flow budget, as well as the budgeted profit and loss account and balance sheet for the period.

Accounting dictionary. 2014.

Look at other dictionaries:

  • master budget — Fin the budget into which all subsidiary budgets are consolidated, normally comprising budgeted profit and loss account, budgeted balance sheet, and budgeted cash flow statement. These documents, and the supporting subsidiary budgets, are used to …   The ultimate business dictionary

  • Бюджет главный (MASTER BUDGET)  — Бюджет, который консолидирует все подбюджеты в общий план и на основе которого производится управление. Обычно охватывает период, равный одному году. В его состав входит также финансовая отчетность (включающая отчет о финансовых результатах,… …   Словарь терминов по управленческому учету

  • master — / mɑ:stə/ adjective main or original ♦ master budget a budget prepared by amalgamating budgets from various profit and cost centres such as sales, production, marketing or administration in order to provide a main budget for the whole company ♦… …   Marketing dictionary in english

  • 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

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