budgeting accounting

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• budgeting — bud‧get‧ing [ˈbʌdʒtɪŋ] noun [uncountable] ACCOUNTING FINANCE preparing budgets in order to plan and control the financial management of a person, business, or country: • The job includes business planning, budgeting and overseeing all of our… …   Financial and business terms

• accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

• Accounting, Organizations and Society — A British scholarly accounting journal. Established in 1976, it is published in eight issues a year by Elsevier Science in both print and online formats. The journal’s notes describe its concern with all aspects of the relationship between… …   Auditor's dictionary

• Conditional budgeting — is a budgeting approach designed for companies with fluctuating income, high fixed costs, or income depending on sunk costs, as well as NPOs and NGOs. The approach builds on the strengths of proven budgeting approaches, leverages the respective… …   Wikipedia

• Zero-based budgeting — is a technique of planning and decision making which reverses the working process of traditional budgeting. In traditional incremental budgeting, departmental managers justify only increases over the previous year budget and what has been already …   Wikipedia

• Management accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• Comparison of accounting software — The following comparison of accounting software documents the various features and differences between different professional accounting software and personal finance packages. Contents 1 Free and open source software 2 Proprietary software 3… …   Wikipedia

• Capital budgeting — (or investment appraisal) is the planning process used to determine whether a firm s long term investments such as new machinery, replacement machinery, new plants, new products, and research and development projects are worth pursuing.Many… …   Wikipedia

• Variance (accounting) — In budgeting (or management accounting in general), a variance is the difference between a budgeted, planned or standard amount and the actual amount incurred/sold. Variances can be computed for both costs and revenues.The concept of variance is… …   Wikipedia

• Film budgeting — refers to the process by which a line producer, unit production manager or filmmaker prepares a budget for a film production. This document, which could be over 150 pages long, is used to secure financing for the film and lead to pre production… …   Wikipedia

• zero-based budgeting — ➔ budgeting * * * zero based budgeting UK US (ABBREVIATION ZBB) noun [U] ACCOUNTING ► a method for business budgets in which all costs are considered again each year, and each department must say why it needs the amount it asks for: »Zero based… …   Financial and business terms