Financial Planning and Budgeting Procedures

Dimitris N. Chorafas

Chapter 5 in Financial Models and Simulation, 1995, pp 89-109 from Palgrave Macmillan

Abstract: Abstract A budget is a formal written statement of management’s plans for the future, expressed in quantitative terms. The financial allocations the budget makes, and the statistics being derived from them, chart the course of future action — provided the budget contains sound, attainable objectives rather than mere wishful thinking.

Keywords: Financial Plan; Budgetary Process; Capital Budget; Standard Cost; Credit Period (search for similar items in EconPapers)
Date: 1995
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DOI: 10.1057/9780230374836_5

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