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Budgetary Planning
Types of Budget
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Purpose of Budget
Types of Planning
Types of Budget

Master Budget
- set of interrelated budgets that constitutes a plan of action for a specific time period.
 
Operating Budgets
- individual budget that result in a budgeted income statement
 
Financial Budgets
- individual budgets that indicate cash resources needed for expected operations and planned capital expenditures.
 
Sales Budget
- an esimate of expected sales for the budgeted period.
 
Production Budget
- a projection of the units that must be produced.
 
 
 

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