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Budgeting involves creating quantitative financial plans for how resources will be acquired and used over a future period of time. Different types of budgets include strategic budgets for long-term planning, master budgets that aggregate all individual budgets, and continuous budgets that are regularly revised. The master budget combines operational budgets like sales, production, and costs with financial budgets such as cash, balance sheet, and capital expenditures.

Author

LouisAnthonyHabaradasCantillon

Language

EN