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href="#Philippines"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.1.3</span> <span>Philippines</span> </div> </a> <ul id="toc-Philippines-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-Personal" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Personal"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Personal</span> </div> </a> <ul id="toc-Personal-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Corporate_budget" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Corporate_budget"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Corporate budget</span> </div> </a> <ul id="toc-Corporate_budget-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Types_of_budgets" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Types_of_budgets"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Types of budgets</span> </div> </a> <ul id="toc-Types_of_budgets-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Budget</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 77 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-77" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">77 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-af mw-list-item"><a href="https://af.wikipedia.org/wiki/Begroting" title="Begroting – Afrikaans" lang="af" hreflang="af" data-title="Begroting" data-language-autonym="Afrikaans" data-language-local-name="Afrikaans" class="interlanguage-link-target"><span>Afrikaans</span></a></li><li class="interlanguage-link interwiki-am mw-list-item"><a href="https://am.wikipedia.org/wiki/%E1%89%A0%E1%8C%80%E1%89%B5" title="በጀት – Amharic" lang="am" hreflang="am" data-title="በጀት" data-language-autonym="አማርኛ" data-language-local-name="Amharic" class="interlanguage-link-target"><span>አማርኛ</span></a></li><li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_(%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9)" title="ميزانية (محاسبة) – Arabic" lang="ar" hreflang="ar" data-title="ميزانية (محاسبة)" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-as mw-list-item"><a href="https://as.wikipedia.org/wiki/%E0%A6%AC%E0%A6%BE%E0%A6%9C%E0%A7%87%E0%A6%9F" title="বাজেট – Assamese" lang="as" hreflang="as" data-title="বাজেট" data-language-autonym="অসমীয়া" data-language-local-name="Assamese" class="interlanguage-link-target"><span>অসমীয়া</span></a></li><li class="interlanguage-link interwiki-ast mw-list-item"><a href="https://ast.wikipedia.org/wiki/Presupuestu" title="Presupuestu – Asturian" lang="ast" hreflang="ast" data-title="Presupuestu" data-language-autonym="Asturianu" data-language-local-name="Asturian" class="interlanguage-link-target"><span>Asturianu</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/B%C3%BCdc%C9%99" title="Büdcə – Azerbaijani" lang="az" hreflang="az" data-title="Büdcə" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-azb mw-list-item"><a href="https://azb.wikipedia.org/wiki/%D8%A8%D9%88%D8%AF%D8%AC%D9%87" title="بودجه – South Azerbaijani" lang="azb" hreflang="azb" data-title="بودجه" data-language-autonym="تۆرکجه" data-language-local-name="South Azerbaijani" class="interlanguage-link-target"><span>تۆرکجه</span></a></li><li class="interlanguage-link interwiki-be mw-list-item"><a href="https://be.wikipedia.org/wiki/%D0%91%D1%8E%D0%B4%D0%B6%D1%8D%D1%82" title="Бюджэт – Belarusian" lang="be" hreflang="be" data-title="Бюджэт" data-language-autonym="Беларуская" data-language-local-name="Belarusian" class="interlanguage-link-target"><span>Беларуская</span></a></li><li class="interlanguage-link interwiki-be-x-old mw-list-item"><a href="https://be-tarask.wikipedia.org/wiki/%D0%91%D1%8E%D0%B4%D0%B6%D1%8D%D1%82" title="Бюджэт – Belarusian (Taraškievica orthography)" lang="be-tarask" hreflang="be-tarask" data-title="Бюджэт" data-language-autonym="Беларуская (тарашкевіца)" data-language-local-name="Belarusian (Taraškievica orthography)" class="interlanguage-link-target"><span>Беларуская (тарашкевіца)</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%91%D1%8E%D0%B4%D0%B6%D0%B5%D1%82" title="Бюджет – Bulgarian" lang="bg" hreflang="bg" data-title="Бюджет" data-language-autonym="Български" data-language-local-name="Bulgarian" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-bs mw-list-item"><a href="https://bs.wikipedia.org/wiki/Bud%C5%BEet" title="Budžet – Bosnian" lang="bs" hreflang="bs" data-title="Budžet" data-language-autonym="Bosanski" data-language-local-name="Bosnian" class="interlanguage-link-target"><span>Bosanski</span></a></li><li class="interlanguage-link interwiki-bxr mw-list-item"><a href="https://bxr.wikipedia.org/wiki/%D0%91%D1%8E%D0%B4%D0%B6%D0%B5%D1%82" title="Бюджет – Russia Buriat" lang="bxr" hreflang="bxr" data-title="Бюджет" data-language-autonym="Буряад" data-language-local-name="Russia Buriat" class="interlanguage-link-target"><span>Буряад</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Pressupost" title="Pressupost – Catalan" lang="ca" hreflang="ca" data-title="Pressupost" data-language-autonym="Català" data-language-local-name="Catalan" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Rozpo%C4%8Det" title="Rozpočet – Czech" lang="cs" hreflang="cs" data-title="Rozpočet" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Budget" title="Budget – Danish" lang="da" hreflang="da" data-title="Budget" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Budget" title="Budget – German" lang="de" hreflang="de" data-title="Budget" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Eelarve" title="Eelarve – Estonian" lang="et" hreflang="et" data-title="Eelarve" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%A0%CF%81%CE%BF%CF%8B%CF%80%CE%BF%CE%BB%CE%BF%CE%B3%CE%B9%CF%83%CE%BC%CF%8C%CF%82" title="Προϋπολογισμός – Greek" lang="el" hreflang="el" data-title="Προϋπολογισμός" data-language-autonym="Ελληνικά" data-language-local-name="Greek" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Presupuesto" title="Presupuesto – Spanish" lang="es" hreflang="es" data-title="Presupuesto" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Bu%C4%9Deto" title="Buĝeto – Esperanto" lang="eo" hreflang="eo" data-title="Buĝeto" data-language-autonym="Esperanto" data-language-local-name="Esperanto" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Aurrekontu" title="Aurrekontu – Basque" lang="eu" hreflang="eu" data-title="Aurrekontu" data-language-autonym="Euskara" data-language-local-name="Basque" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%A8%D9%88%D8%AF%D8%AC%D9%87" title="بودجه – Persian" lang="fa" hreflang="fa" data-title="بودجه" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Budget" title="Budget – French" lang="fr" hreflang="fr" data-title="Budget" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-fy mw-list-item"><a href="https://fy.wikipedia.org/wiki/Begrutting" title="Begrutting – Western Frisian" lang="fy" hreflang="fy" data-title="Begrutting" data-language-autonym="Frysk" data-language-local-name="Western Frisian" class="interlanguage-link-target"><span>Frysk</span></a></li><li class="interlanguage-link interwiki-gl mw-list-item"><a href="https://gl.wikipedia.org/wiki/Orzamento" title="Orzamento – Galician" lang="gl" hreflang="gl" data-title="Orzamento" data-language-autonym="Galego" data-language-local-name="Galician" class="interlanguage-link-target"><span>Galego</span></a></li><li class="interlanguage-link interwiki-inh mw-list-item"><a href="https://inh.wikipedia.org/wiki/%D0%91%D1%83%D0%BB%D0%B0%D0%BC" title="Булам – Ingush" lang="inh" hreflang="inh" data-title="Булам" data-language-autonym="ГӀалгӀай" data-language-local-name="Ingush" class="interlanguage-link-target"><span>ГӀалгӀай</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%98%88%EC%82%B0" title="예산 – Korean" lang="ko" hreflang="ko" data-title="예산" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%B2%D5%B5%D5%B8%D6%82%D5%BB%D5%A5" title="Բյուջե – Armenian" lang="hy" hreflang="hy" data-title="Բյուջե" data-language-autonym="Հայերեն" data-language-local-name="Armenian" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%AC%E0%A4%9C%E0%A4%9F" title="बजट – Hindi" lang="hi" hreflang="hi" data-title="बजट" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Prora%C4%8Dun" title="Proračun – Croatian" lang="hr" hreflang="hr" data-title="Proračun" data-language-autonym="Hrvatski" data-language-local-name="Croatian" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-io mw-list-item"><a href="https://io.wikipedia.org/wiki/Budjeto" title="Budjeto – Ido" lang="io" hreflang="io" data-title="Budjeto" data-language-autonym="Ido" data-language-local-name="Ido" class="interlanguage-link-target"><span>Ido</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Anggaran" title="Anggaran – Indonesian" lang="id" hreflang="id" data-title="Anggaran" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Budget" title="Budget – Italian" lang="it" hreflang="it" data-title="Budget" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%AA%D7%A7%D7%A6%D7%99%D7%91" title="תקציב – Hebrew" lang="he" hreflang="he" data-title="תקציב" data-language-autonym="עברית" data-language-local-name="Hebrew" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-jv mw-list-item"><a href="https://jv.wikipedia.org/wiki/Anggaran" title="Anggaran – Javanese" lang="jv" hreflang="jv" data-title="Anggaran" data-language-autonym="Jawa" data-language-local-name="Javanese" class="interlanguage-link-target"><span>Jawa</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%AC%E0%B2%9C%E0%B3%86%E0%B2%9F%E0%B3%8D" title="ಬಜೆಟ್ – Kannada" lang="kn" hreflang="kn" data-title="ಬಜೆಟ್" data-language-autonym="ಕನ್ನಡ" data-language-local-name="Kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-ka mw-list-item"><a href="https://ka.wikipedia.org/wiki/%E1%83%91%E1%83%98%E1%83%A3%E1%83%AF%E1%83%94%E1%83%A2%E1%83%98" title="ბიუჯეტი – Georgian" lang="ka" hreflang="ka" data-title="ბიუჯეტი" data-language-autonym="ქართული" data-language-local-name="Georgian" class="interlanguage-link-target"><span>ქართული</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%91%D1%8E%D0%B4%D0%B6%D0%B5%D1%82" title="Бюджет – Kazakh" lang="kk" hreflang="kk" data-title="Бюджет" data-language-autonym="Қазақша" data-language-local-name="Kazakh" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-sw mw-list-item"><a href="https://sw.wikipedia.org/wiki/Bajeti" title="Bajeti – Swahili" lang="sw" hreflang="sw" data-title="Bajeti" data-language-autonym="Kiswahili" data-language-local-name="Swahili" class="interlanguage-link-target"><span>Kiswahili</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%91%D1%8E%D0%B4%D0%B6%D0%B5%D1%82" title="Бюджет – Kyrgyz" lang="ky" hreflang="ky" data-title="Бюджет" data-language-autonym="Кыргызча" data-language-local-name="Kyrgyz" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Bud%C5%BEets" title="Budžets – Latvian" lang="lv" hreflang="lv" data-title="Budžets" data-language-autonym="Latviešu" data-language-local-name="Latvian" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Biud%C5%BEetas" title="Biudžetas – Lithuanian" lang="lt" hreflang="lt" data-title="Biudžetas" data-language-autonym="Lietuvių" data-language-local-name="Lithuanian" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/K%C3%B6lts%C3%A9gvet%C3%A9s" title="Költségvetés – Hungarian" lang="hu" hreflang="hu" data-title="Költségvetés" data-language-autonym="Magyar" data-language-local-name="Hungarian" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-mk mw-list-item"><a href="https://mk.wikipedia.org/wiki/%D0%91%D1%83%D1%9F%D0%B5%D1%82" title="Буџет – Macedonian" lang="mk" hreflang="mk" data-title="Буџет" data-language-autonym="Македонски" data-language-local-name="Macedonian" class="interlanguage-link-target"><span>Македонски</span></a></li><li class="interlanguage-link interwiki-ml mw-list-item"><a href="https://ml.wikipedia.org/wiki/%E0%B4%AC%E0%B4%A1%E0%B5%8D%E0%B4%9C%E0%B4%B1%E0%B5%8D%E0%B4%B1%E0%B5%8D" title="ബഡ്ജറ്റ് – Malayalam" lang="ml" hreflang="ml" data-title="ബഡ്ജറ്റ്" data-language-autonym="മലയാളം" data-language-local-name="Malayalam" class="interlanguage-link-target"><span>മലയാളം</span></a></li><li class="interlanguage-link interwiki-mr mw-list-item"><a href="https://mr.wikipedia.org/wiki/%E0%A4%85%E0%A4%B0%E0%A5%8D%E0%A4%A5%E0%A4%B8%E0%A4%82%E0%A4%95%E0%A4%B2%E0%A5%8D%E0%A4%AA" title="अर्थसंकल्प – Marathi" lang="mr" hreflang="mr" data-title="अर्थसंकल्प" data-language-autonym="मराठी" data-language-local-name="Marathi" class="interlanguage-link-target"><span>मराठी</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Belanjawan" title="Belanjawan – Malay" lang="ms" hreflang="ms" data-title="Belanjawan" data-language-autonym="Bahasa Melayu" data-language-local-name="Malay" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-my mw-list-item"><a href="https://my.wikipedia.org/wiki/%E1%80%98%E1%80%90%E1%80%BA%E1%80%82%E1%80%BB%E1%80%80%E1%80%BA" title="ဘတ်ဂျက် – Burmese" lang="my" hreflang="my" data-title="ဘတ်ဂျက်" data-language-autonym="မြန်မာဘာသာ" data-language-local-name="Burmese" class="interlanguage-link-target"><span>မြန်မာဘာသာ</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Begroting" title="Begroting – Dutch" lang="nl" hreflang="nl" data-title="Begroting" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%AC%E0%A4%9C%E0%A5%87%E0%A4%9F" title="बजेट – Nepali" lang="ne" hreflang="ne" data-title="बजेट" data-language-autonym="नेपाली" data-language-local-name="Nepali" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E4%BA%88%E7%AE%97" title="予算 – Japanese" lang="ja" hreflang="ja" data-title="予算" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Budsjett" title="Budsjett – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Budsjett" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Budjet" title="Budjet – Uzbek" lang="uz" hreflang="uz" data-title="Budjet" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="Uzbek" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-pa mw-list-item"><a href="https://pa.wikipedia.org/wiki/%E0%A8%AC%E0%A8%9C%E0%A8%9F" title="ਬਜਟ – Punjabi" lang="pa" hreflang="pa" data-title="ਬਜਟ" data-language-autonym="ਪੰਜਾਬੀ" data-language-local-name="Punjabi" class="interlanguage-link-target"><span>ਪੰਜਾਬੀ</span></a></li><li class="interlanguage-link interwiki-pnb mw-list-item"><a href="https://pnb.wikipedia.org/wiki/%D8%A8%D8%AC%D9%B9" title="بجٹ – Western Punjabi" lang="pnb" hreflang="pnb" data-title="بجٹ" data-language-autonym="پنجابی" data-language-local-name="Western Punjabi" class="interlanguage-link-target"><span>پنجابی</span></a></li><li class="interlanguage-link interwiki-ps mw-list-item"><a href="https://ps.wikipedia.org/wiki/%D8%A8%D9%88%D8%AF%D9%8A%D8%AC%D9%87" title="بوديجه – Pashto" lang="ps" hreflang="ps" data-title="بوديجه" data-language-autonym="پښتو" data-language-local-name="Pashto" class="interlanguage-link-target"><span>پښتو</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Bud%C5%BCet" title="Budżet – Polish" lang="pl" hreflang="pl" data-title="Budżet" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Or%C3%A7amento" title="Orçamento – Portuguese" lang="pt" hreflang="pt" data-title="Orçamento" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-kaa mw-list-item"><a href="https://kaa.wikipedia.org/wiki/Byudjet" title="Byudjet – Kara-Kalpak" lang="kaa" hreflang="kaa" data-title="Byudjet" data-language-autonym="Qaraqalpaqsha" data-language-local-name="Kara-Kalpak" class="interlanguage-link-target"><span>Qaraqalpaqsha</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Buget" title="Buget – Romanian" lang="ro" hreflang="ro" data-title="Buget" data-language-autonym="Română" data-language-local-name="Romanian" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%91%D1%8E%D0%B4%D0%B6%D0%B5%D1%82" title="Бюджет – Russian" lang="ru" hreflang="ru" data-title="Бюджет" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Budget" title="Budget – Simple English" lang="en-simple" hreflang="en-simple" data-title="Budget" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-ckb mw-list-item"><a href="https://ckb.wikipedia.org/wiki/%D8%A8%D9%88%D8%AF%D8%AC%DB%95" title="بودجە – Central Kurdish" lang="ckb" hreflang="ckb" data-title="بودجە" data-language-autonym="کوردی" data-language-local-name="Central Kurdish" class="interlanguage-link-target"><span>کوردی</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%91%D1%83%D1%9F%D0%B5%D1%82" title="Буџет – Serbian" lang="sr" hreflang="sr" data-title="Буџет" data-language-autonym="Српски / srpski" data-language-local-name="Serbian" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-sh mw-list-item"><a href="https://sh.wikipedia.org/wiki/Bud%C5%BEet" title="Budžet – Serbo-Croatian" lang="sh" hreflang="sh" data-title="Budžet" data-language-autonym="Srpskohrvatski / српскохрватски" data-language-local-name="Serbo-Croatian" class="interlanguage-link-target"><span>Srpskohrvatski / српскохрватски</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Talousarvio" title="Talousarvio – Finnish" lang="fi" hreflang="fi" data-title="Talousarvio" data-language-autonym="Suomi" data-language-local-name="Finnish" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Budget" title="Budget – Swedish" lang="sv" hreflang="sv" data-title="Budget" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%A8%E0%AE%BF%E0%AE%A4%E0%AE%BF%E0%AE%AF%E0%AE%B1%E0%AE%BF%E0%AE%95%E0%AF%8D%E0%AE%95%E0%AF%88" title="நிதியறிக்கை – Tamil" lang="ta" hreflang="ta" data-title="நிதியறிக்கை" data-language-autonym="தமிழ்" data-language-local-name="Tamil" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-te mw-list-item"><a href="https://te.wikipedia.org/wiki/%E0%B0%AC%E0%B0%A1%E0%B1%8D%E0%B0%9C%E0%B1%86%E0%B0%9F%E0%B1%81" title="బడ్జెటు – Telugu" lang="te" hreflang="te" data-title="బడ్జెటు" data-language-autonym="తెలుగు" data-language-local-name="Telugu" class="interlanguage-link-target"><span>తెలుగు</span></a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%87%E0%B8%9A%E0%B8%9B%E0%B8%A3%E0%B8%B0%E0%B8%A1%E0%B8%B2%E0%B8%93" title="งบประมาณ – Thai" lang="th" hreflang="th" data-title="งบประมาณ" data-language-autonym="ไทย" data-language-local-name="Thai" class="interlanguage-link-target"><span>ไทย</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/B%C3%BCt%C3%A7e" title="Bütçe – Turkish" lang="tr" hreflang="tr" data-title="Bütçe" data-language-autonym="Türkçe" data-language-local-name="Turkish" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%91%D1%8E%D0%B4%D0%B6%D0%B5%D1%82" title="Бюджет – Ukrainian" lang="uk" hreflang="uk" data-title="Бюджет" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/Ng%C3%A2n_s%C3%A1ch" title="Ngân sách – Vietnamese" lang="vi" hreflang="vi" data-title="Ngân sách" data-language-autonym="Tiếng Việt" data-language-local-name="Vietnamese" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E9%A2%84%E7%AE%97" title="预算 – Wu" lang="wuu" hreflang="wuu" data-title="预算" data-language-autonym="吴语" data-language-local-name="Wu" class="interlanguage-link-target"><span>吴语</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E7%AD%86%E7%9B%B4" title="筆直 – Cantonese" lang="yue" hreflang="yue" data-title="筆直" data-language-autonym="粵語" data-language-local-name="Cantonese" class="interlanguage-link-target"><span>粵語</span></a></li><li class="interlanguage-link interwiki-bat-smg mw-list-item"><a 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rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><table class="sidebar sidebar-collapse nomobile nowraplinks accounting"><tbody><tr><td class="sidebar-pretitle">Part of <a href="/wiki/Category:Accounting" title="Category:Accounting">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Accounting" title="Accounting">Accounting</a></th></tr><tr><td class="sidebar-image"><span class="notpageimage" typeof="mw:File"><a href="/wiki/File:Ledger.png" class="mw-file-description" title="Early 19th-century German ledger"><img alt="Early 19th-century German ledger" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/200px-Ledger.png" decoding="async" width="200" height="105" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/300px-Ledger.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/400px-Ledger.png 2x" data-file-width="1706" data-file-height="896" /></a></span></td></tr><tr><td class="sidebar-above"> <div class="hlist"><ul><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li><li><a href="/wiki/Management_accounting" title="Management accounting">Management</a></li><li><a href="/wiki/Tax_accounting_in_the_United_States" title="Tax accounting in the United States">Tax</a></li></ul></div></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed noborder"><div class="sidebar-list-title" style="color: var(--color-base)">Major types</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Audit" title="Audit">Audit</a></li><li><a class="mw-selflink selflink">Budget</a></li><li><a href="/wiki/Cost_accounting" title="Cost accounting">Cost</a></li><li><a href="/wiki/Forensic_accounting" title="Forensic accounting">Forensic</a></li><li><a href="/wiki/Financial_accounting" title="Financial accounting">Financial</a></li><li><a href="/wiki/Fund_accounting" title="Fund accounting">Fund</a></li><li><a href="/wiki/Governmental_accounting" title="Governmental accounting">Governmental</a></li><li><a href="/wiki/Management_accounting" title="Management accounting">Management</a></li><li><a href="/wiki/Social_accounting" title="Social accounting">Social</a></li><li><a href="/wiki/Tax_accounting" class="mw-redirect" title="Tax accounting">Tax</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Key concepts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Accounting_period" title="Accounting period">Accounting period</a></li><li><a href="/wiki/Accrual" title="Accrual">Accrual</a></li><li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li><li><a href="/wiki/Economic_entity" title="Economic entity">Economic entity</a></li><li><a href="/wiki/Fair_value" title="Fair value">Fair value</a></li><li><a href="/wiki/Going_concern" title="Going concern">Going concern</a></li><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a href="/wiki/Matching_principle" title="Matching principle">Matching principle</a></li><li><a href="/wiki/Materiality_(auditing)" title="Materiality (auditing)">Materiality</a></li><li><a href="/wiki/Revenue_recognition" title="Revenue recognition">Revenue recognition</a></li><li><a href="/wiki/Unit_of_account" title="Unit of account">Unit of account</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Selected accounts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Asset" title="Asset">Assets</a></li><li><a href="/wiki/Cash" title="Cash">Cash</a></li><li><a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">Cost of goods sold</a></li><li><a href="/wiki/Depreciation" title="Depreciation">Depreciation</a> / <a href="/wiki/Amortization_(business)" class="mw-redirect" title="Amortization (business)">Amortization (business)</a></li><li><a href="/wiki/Equity_(finance)" title="Equity (finance)">Equity</a></li><li><a href="/wiki/Expense" title="Expense">Expenses</a></li><li><a href="/wiki/Goodwill_(accounting)" title="Goodwill (accounting)">Goodwill</a></li><li><a href="/wiki/Liability_(financial_accounting)" title="Liability (financial accounting)">Liabilities</a></li><li><a href="/wiki/Profit_(accounting)" title="Profit (accounting)">Profit</a></li><li><a href="/wiki/Revenue" title="Revenue">Revenue</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Accounting_standard" title="Accounting standard">Accounting standards</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Generally_accepted_accounting_principles" class="mw-redirect" title="Generally accepted accounting principles">Generally-accepted principles</a></li><li><a href="/wiki/Generally_accepted_auditing_standards" class="mw-redirect" title="Generally accepted auditing standards">Generally-accepted auditing standards</a></li><li><a href="/wiki/Convergence_of_accounting_standards" title="Convergence of accounting standards">Convergence</a></li><li><a href="/wiki/International_Financial_Reporting_Standards" title="International Financial Reporting Standards">International Financial Reporting Standards</a></li><li><a href="/wiki/International_Standards_on_Auditing" title="International Standards on Auditing">International Standards on Auditing</a></li><li><a href="/wiki/Management_Accounting_Principles" class="mw-redirect" title="Management Accounting Principles">Management Accounting Principles</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Financial_statement" title="Financial statement">Financial statements</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Annual_report" title="Annual report">Annual report</a></li><li><a href="/wiki/Balance_sheet" title="Balance sheet">Balance sheet</a></li><li><a href="/wiki/Cash_flow_statement" title="Cash flow statement">Cash-flow</a></li><li><a href="/wiki/Statement_of_changes_in_equity" title="Statement of changes in equity">Equity</a></li><li><a href="/wiki/Income_statement" title="Income statement">Income</a></li><li><a href="/wiki/Management_discussion_and_analysis" class="mw-redirect" title="Management discussion and analysis">Management discussion</a></li><li><a href="/wiki/Notes_to_the_financial_statements" class="mw-redirect" title="Notes to the financial statements">Notes to the financial statements</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Bookkeeping" title="Bookkeeping">Bookkeeping</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Bank_reconciliation" title="Bank reconciliation">Bank reconciliation</a></li><li><a href="/wiki/Debits_and_credits" title="Debits and credits">Debits and credits</a></li><li><a href="/wiki/Double-entry_bookkeeping_system" class="mw-redirect" title="Double-entry bookkeeping system">Double-entry system</a></li><li><a href="/wiki/FIFO_and_LIFO_accounting" title="FIFO and LIFO accounting">FIFO and LIFO</a></li><li><a href="/wiki/General_journal" title="General journal">Journal</a></li><li><a href="/wiki/Ledger" title="Ledger">Ledger</a> / <a href="/wiki/General_ledger" title="General ledger">General ledger</a></li><li><a href="/wiki/Trial_balance" title="Trial balance">Trial balance</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Audit" title="Audit">Auditing</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Financial_audit" title="Financial audit">Financial</a></li><li><a href="/wiki/Internal_audit" title="Internal audit">Internal</a></li><li><a href="/wiki/Accounting_networks_and_associations" class="mw-redirect" title="Accounting networks and associations">Firms</a></li><li><a href="/wiki/Auditor%27s_report" title="Auditor's report">Report</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">People and organizations</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Accountant" title="Accountant">Accountants</a></li><li><a href="/wiki/Category:Accounting_organizations" title="Category:Accounting organizations">Accounting organizations</a></li><li><a href="/wiki/Luca_Pacioli" title="Luca Pacioli">Luca Pacioli</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Development</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/History_of_accounting" title="History of accounting">History</a></li><li><a href="/wiki/Accounting_research" title="Accounting research">Research</a></li><li><a href="/wiki/Positive_accounting" title="Positive accounting">Positive accounting</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Misconduct</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Creative_accounting" title="Creative accounting">Creative</a></li><li><a href="/wiki/Earnings_management" title="Earnings management">Earnings management</a></li><li><a href="/wiki/Error_account" title="Error account">Error account</a></li><li><a href="/wiki/Hollywood_accounting" title="Hollywood accounting">Hollywood</a></li><li><a href="/wiki/Off-balance-sheet" title="Off-balance-sheet">Off-balance-sheet</a></li><li><a href="/wiki/Two_sets_of_books" title="Two sets of books">Two sets of books</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output 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.compact-ambox .ambox .mbox-empty-cell,.mw-parser-output .compact-ambox .hide-when-compact{display:none}</style><table class="box-Multiple_issues plainlinks metadata ambox ambox-content ambox-multiple_issues compact-ambox" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/b/b4/Ambox_important.svg/40px-Ambox_important.svg.png" decoding="async" width="40" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/b/b4/Ambox_important.svg/60px-Ambox_important.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/b/b4/Ambox_important.svg/80px-Ambox_important.svg.png 2x" data-file-width="40" data-file-height="40" /></span></span></div></td><td class="mbox-text"><div class="mbox-text-span"><div class="multiple-issues-text mw-collapsible"><b>This article has multiple issues.</b> Please help <b><a href="/wiki/Special:EditPage/Budget" title="Special:EditPage/Budget">improve it</a></b> or discuss these issues on the <b><a href="/wiki/Talk:Budget" title="Talk:Budget">talk page</a></b>. <small><i>(<a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove these messages</a>)</i></small> <div class="mw-collapsible-content"> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444"><table class="box-More_citations_needed plainlinks metadata ambox ambox-content ambox-Refimprove" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 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Unsourced material may be challenged and removed.<br /><small><span class="plainlinks"><i>Find sources:</i> <a rel="nofollow" class="external text" href="https://www.google.com/search?as_eq=wikipedia&q=%22Budget%22">"Budget"</a> – <a rel="nofollow" class="external text" href="https://www.google.com/search?tbm=nws&q=%22Budget%22+-wikipedia&tbs=ar:1">news</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?&q=%22Budget%22&tbs=bkt:s&tbm=bks">newspapers</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?tbs=bks:1&q=%22Budget%22+-wikipedia">books</a> <b>·</b> <a rel="nofollow" class="external text" href="https://scholar.google.com/scholar?q=%22Budget%22">scholar</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.jstor.org/action/doBasicSearch?Query=%22Budget%22&acc=on&wc=on">JSTOR</a></span></small></span> <span class="date-container"><i>(<span class="date">March 2017</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444"><table class="box-Tone plainlinks metadata ambox ambox-style ambox-Tone" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/f/f2/Edit-clear.svg/40px-Edit-clear.svg.png" decoding="async" width="40" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/f/f2/Edit-clear.svg/60px-Edit-clear.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/f/f2/Edit-clear.svg/80px-Edit-clear.svg.png 2x" data-file-width="48" data-file-height="48" /></span></span></div></td><td class="mbox-text"><div class="mbox-text-span">This article's <b>tone or style may not reflect the <a href="/wiki/Wikipedia:Writing_better_articles#Tone" title="Wikipedia:Writing better articles">encyclopedic tone</a> used on Wikipedia</b>.<span class="hide-when-compact"> See Wikipedia's <a href="/wiki/Wikipedia:Writing_better_articles#Tone" title="Wikipedia:Writing better articles">guide to writing better articles</a> for suggestions.</span> <span class="date-container"><i>(<span class="date">August 2013</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444"><table class="box-Expand_Spanish plainlinks metadata ambox ambox-notice skin-invert-image" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8a/Translation_to_english_arrow.svg/50px-Translation_to_english_arrow.svg.png" decoding="async" width="50" height="17" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8a/Translation_to_english_arrow.svg/75px-Translation_to_english_arrow.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8a/Translation_to_english_arrow.svg/100px-Translation_to_english_arrow.svg.png 2x" data-file-width="60" data-file-height="20" /></span></span></div></td><td class="mbox-text"><div class="mbox-text-span"><style data-mw-deduplicate="TemplateStyles:r1214851843">.mw-parser-output .hidden-begin{box-sizing:border-box;width:100%;padding:5px;border:none;font-size:95%}.mw-parser-output .hidden-title{font-weight:bold;line-height:1.6;text-align:left}.mw-parser-output .hidden-content{text-align:left}@media all and (max-width:500px){.mw-parser-output .hidden-begin{width:auto!important;clear:none!important;float:none!important}}</style><div class="hidden-begin mw-collapsible mw-collapsed" style="font-size:100%; padding: 0px;"><div class="hidden-title skin-nightmode-reset-color" style="text-align:center; padding-right: 3em; font-weight: normal; text-align: left">You can help <b>expand this article with text translated from <a href="https://es.wikipedia.org/wiki/Presupuesto" class="extiw" title="es:Presupuesto">the corresponding article</a> in Spanish</b>.  <i><small>(March 2019)</small></i> <small>Click [show] for important translation instructions.</small></div><div class="hidden-content mw-collapsible-content" style=""> <ul><li class="mw-empty-elt"></li> <li>Machine translation, like <a rel="nofollow" class="external text" href="https://deepl.com">DeepL</a> or <a rel="nofollow" class="external text" href="https://translate.google.com/">Google Translate</a>, is a useful starting point for translations, but translators must revise errors as necessary and confirm that the translation is accurate, rather than simply copy-pasting machine-translated text into the English Wikipedia.</li> <li>Consider <b><a href="/wiki/Template:Expand_Spanish#Topics_and_categorization" title="Template:Expand Spanish">adding a topic</a></b> to this template: there are already 1,070 articles in the <a href="/wiki/Category:Articles_needing_translation_from_Spanish_Wikipedia" title="Category:Articles needing translation from Spanish Wikipedia">main category</a>, and specifying<code class="tpl-para" style="word-break:break-word;">|topic=</code> will aid in categorization.</li> <li>Do not translate text that appears unreliable or low-quality. If possible, verify the text with references provided in the foreign-language article.</li> <li>You <b>must</b> provide <a href="/wiki/Wikipedia:Copying_within_Wikipedia" title="Wikipedia:Copying within Wikipedia">copyright attribution</a> in the <a href="/wiki/Help:Edit_summary" title="Help:Edit summary">edit summary</a> accompanying your translation by providing an <a href="/wiki/Help:Interlanguage_links" title="Help:Interlanguage links">interlanguage link</a> to the source of your translation. A model attribution edit summary is <code>Content in this edit is translated from the existing Spanish Wikipedia article at [[:es:Presupuesto]]; see its history for attribution.</code></li> <li>You may also add the template <code>{{Translated|es|Presupuesto}}</code> to the <a href="/wiki/Talk:Budget" title="Talk:Budget">talk page</a>.</li> <li>For more guidance, see <a href="/wiki/Wikipedia:Translation" title="Wikipedia:Translation">Wikipedia:Translation</a>.</li></ul></div></div></div></td></tr></tbody></table> </div> </div><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <p>A <b>budget</b> is a <a href="/wiki/Calculation" title="Calculation">calculation</a> plan, usually but not always <a href="/wiki/Financial_plan" title="Financial plan">financial</a>, for a defined <a href="/wiki/Accounting_period" title="Accounting period">period</a>, often one year or a month. A budget may include anticipated <a href="/wiki/Sales" title="Sales">sales</a> volumes and <a href="/wiki/Revenue" title="Revenue">revenues</a>, resource quantities including time, <a href="/wiki/Cost" title="Cost">costs</a> and <a href="/wiki/Expense" title="Expense">expenses</a>, environmental impacts such as greenhouse gas emissions, other impacts, <a href="/wiki/Asset" title="Asset">assets</a>, <a href="/wiki/Liability_(financial_accounting)" title="Liability (financial accounting)">liabilities</a> and <a href="/wiki/Cash_flow" title="Cash flow">cash flows</a>. Companies, governments, families, and other organizations use budgets to express <a href="/wiki/Strategic_planning" title="Strategic planning">strategic plans</a> of activities in measurable terms.<sup id="cite_ref-CIMA_1-0" class="reference"><a href="#cite_note-CIMA-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p><p>Preparing a budget allows <a href="/wiki/Company" title="Company">companies</a>, <a href="/wiki/Public_authority" class="mw-redirect" title="Public authority">authorities</a>, private entities or <a href="/wiki/Family" title="Family">families</a> to establish priorities and evaluate the achievement of their objectives. To achieve these goals it may be necessary to incur a <a href="/wiki/Deficit_spending" title="Deficit spending">deficit</a> (expenses exceed income) or, on the contrary, it may be possible to save, in which case the budget will present a <a href="/wiki/Surplus_(economics)" class="mw-redirect" title="Surplus (economics)">surplus</a> (income exceed expenses). </p><p>In the field of commerce, a budget is also a financial document or report that details the cost that a service will have if performed. Whoever makes the budget must adhere to it and cannot change it if the client accepts the service. </p><p>A budget expresses intended expenditures along with proposals for how to meet them with resources. A budget may express a <a href="/wiki/Balanced_budget" title="Balanced budget">surplus</a>, providing resources for use at a <a href="/wiki/Future" title="Future">future</a> time, or a deficit in which expenditures exceed <a href="/wiki/Income" title="Income">income</a> or other resources. </p> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Brooklyn_Museum_-_Comme_Sisyphe_-_Honor%C3%A9_Daumier.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f4/Brooklyn_Museum_-_Comme_Sisyphe_-_Honor%C3%A9_Daumier.jpg/220px-Brooklyn_Museum_-_Comme_Sisyphe_-_Honor%C3%A9_Daumier.jpg" decoding="async" width="220" height="273" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f4/Brooklyn_Museum_-_Comme_Sisyphe_-_Honor%C3%A9_Daumier.jpg/330px-Brooklyn_Museum_-_Comme_Sisyphe_-_Honor%C3%A9_Daumier.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f4/Brooklyn_Museum_-_Comme_Sisyphe_-_Honor%C3%A9_Daumier.jpg/440px-Brooklyn_Museum_-_Comme_Sisyphe_-_Honor%C3%A9_Daumier.jpg 2x" data-file-width="619" data-file-height="768" /></a><figcaption><i>Comme Sisyphe</i> – Honoré Daumier (Brooklyn Museum)</figcaption></figure> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Government">Government</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Budget&action=edit&section=1" title="Edit section: Government"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Further information: <a href="/wiki/Government_budget" title="Government budget">Government budget</a></div> <p>The budget of a <a href="/wiki/Government" title="Government">government</a> is a summary or plan of the anticipated resources (often but not always from taxes) and expenditures of that government. There are three types of government budgets: the operating or current budget, the capital or investment budget, and the cash or cash flow budget.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="By_country">By country</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Budget&action=edit&section=2" title="Edit section: By country"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Category:Government_budgets_by_country" title="Category:Government budgets by country">Category:Government budgets by country</a></div> <div class="mw-heading mw-heading4"><h4 id="United_States">United States</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Budget&action=edit&section=3" title="Edit section: United States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/United_States_federal_budget" title="United States federal budget">United States federal budget</a></div> <p>The federal budget is prepared by the <a href="/wiki/Office_of_Management_and_Budget" title="Office of Management and Budget">Office of Management and Budget</a>, and submitted to Congress for consideration. Invariably, Congress makes many and substantial changes. Nearly all American states are required to have <a href="/wiki/Balanced_budget" title="Balanced budget">balanced budgets</a>, but the federal government is allowed to run deficits.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="India">India</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Budget&action=edit&section=4" title="Edit section: India"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Union_budget_of_India" title="Union budget of India">Union budget of India</a></div> <p>The budget is prepared by the Budget Division Department of Economic Affairs of the <a href="/wiki/Ministry_of_Finance_(India)" title="Ministry of Finance (India)">Ministry of Finance</a> annually. The Finance Minister is the head of the budget making committee. The present Indian Finance minister is <a href="/wiki/Nirmala_Sitharaman" title="Nirmala Sitharaman">Nirmala Sitharaman</a>. The Budget includes supplementary excess grants and when a proclamation by the <a href="/wiki/President_of_India" title="President of India">President</a> as to failure of Constitutional machinery is in operation in relation to a State or a Union Territory, preparation of the Budget of such State.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (November 2018)">citation needed</span></a></i>]</sup> The first budget of India was submitted on 18 February 1860 by <a href="/wiki/James_Wilson_(civil_servant)" title="James Wilson (civil servant)">James Wilson</a>. <a href="/wiki/P_C_Mahalanobis" class="mw-redirect" title="P C Mahalanobis">P C Mahalanobis</a> is known as the father of Indian budget. </p> <div class="mw-heading mw-heading4"><h4 id="Philippines">Philippines</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Budget&action=edit&section=5" title="Edit section: Philippines"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Philippine budget is considered the most complicated in the world, incorporating multiple approaches in one single budget system: line-item (budget execution), performance (budget accountability), and <a href="/wiki/Zero-based_budgeting" title="Zero-based budgeting">zero-based budgeting</a>. The <a href="/wiki/Department_of_Budget_and_Management" title="Department of Budget and Management">Department of Budget and Management</a> (DBM) prepares the National Expenditure Program and forwards it to the Committee on Appropriations of the House of Representatives to come up with a General Appropriations Bill (GAB). The GAB will go through budget deliberations and voting; the same process occurs when the GAB is transmitted to the <a href="/wiki/Philippine_Senate" class="mw-redirect" title="Philippine Senate">Philippine Senate</a>. </p><p>After both houses of Congress approves the GAB, the President signs the bill into a General Appropriations Act (GAA); also, the President may opt to <a href="/wiki/Veto" title="Veto">veto</a> the GAB and have it returned to the legislative branch or leave the bill unsigned for 30 days and lapse into law. There are two types of budget bill veto: the <a href="/wiki/Line-item_veto" title="Line-item veto">line-item veto</a> and the veto of the whole budget.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Personal">Personal</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Budget&action=edit&section=6" title="Edit section: Personal"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Further information: <a href="/wiki/Personal_budget" title="Personal budget">Personal budget</a></div> <p>A personal budget or home budget is a <a href="/wiki/Finance_plan" class="mw-redirect" title="Finance plan">finance plan</a> that allocates future personal <a href="/wiki/Income" title="Income">income</a> towards <a href="/wiki/Expense" title="Expense">expenses</a>, <a href="/wiki/Savings" class="mw-redirect" title="Savings">savings</a> and <a href="/wiki/Debt" title="Debt">debt</a> repayment. Past spending and <a href="/wiki/Consumer_debt" title="Consumer debt">personal debt</a> are considered when creating a personal budget. There are several methods and tools available for creating, using, and adjusting a personal budget. For example, jobs are an income source, while bills and rent payments are expenses. A third category (other than income and expenses) may be assets (such as property, investments, or other savings or value) representing a potential reserve for funds in case of budget shortfalls. </p> <div class="mw-heading mw-heading2"><h2 id="Corporate_budget">Corporate budget</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Budget&action=edit&section=7" title="Edit section: Corporate budget"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Further information: <a href="/wiki/Operating_budget" title="Operating budget">Operating budget</a>, <a href="/wiki/Capital_budgeting" title="Capital budgeting">Capital budgeting</a>, and <a href="/wiki/Production_budget" title="Production budget">Production budget</a></div> <p>The budget of a <a href="/wiki/Company" title="Company">business</a>, <a href="/wiki/Division_(business)" title="Division (business)">division</a>, or <a href="/wiki/Corporation" title="Corporation">corporation</a> <sup id="cite_ref-Elmerraji_5-0" class="reference"><a href="#cite_note-Elmerraji-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> <sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> <sup id="cite_ref-CIMA_1-1" class="reference"><a href="#cite_note-CIMA-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> <sup id="cite_ref-cpaireland_7-0" class="reference"><a href="#cite_note-cpaireland-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> is a <a href="/wiki/Financial_forecast" title="Financial forecast">financial forecast</a> for the near-term future, usually the next <a href="/wiki/Accounting_period" title="Accounting period">accounting period</a>, aggregating the <a href="/wiki/Revenue#Business_revenue" title="Revenue">expected revenues</a> and expenses of the various departments – operations, <a href="/wiki/Human_resources" title="Human resources">human resources</a>, IT, etc. It is thus a key element in <a href="/wiki/Integrated_business_planning" title="Integrated business planning">integrated business planning</a>, with measurable targets <a href="/wiki/Management#Levels" title="Management">correspondingly devolved</a> to departmental managers (and becoming <a href="/wiki/Key_performance_indicator" class="mw-redirect" title="Key performance indicator">KPIs</a><sup id="cite_ref-CIMA_1-2" class="reference"><a href="#cite_note-CIMA-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup>); budgets may then also specify non-cash resources, such as staff or time.<sup id="cite_ref-CIMA_1-3" class="reference"><a href="#cite_note-CIMA-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p><p>The budgeting process <a href="/wiki/Financial_plan#Context_of_business" title="Financial plan">requires considerable effort</a>, <sup id="cite_ref-Elmerraji_5-1" class="reference"><a href="#cite_note-Elmerraji-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> often involving dozens of staff; final sign-off resides with both the <a href="/wiki/Financial_director" class="mw-redirect" title="Financial director">financial director</a> and <a href="/wiki/Operations_director" title="Operations director">operations director</a>. The responsibility usually sits within the company's <a href="/wiki/Financial_management" title="Financial management">financial management</a> area in general, sometimes, specifically in "<a href="/wiki/FP%26A" title="FP&A">FP&A</a>". Professionals employed in this role are often designated "<b>Budget Analyst</b>",<sup id="cite_ref-BLS_8-0" class="reference"><a href="#cite_note-BLS-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> a specialized <a href="/wiki/Financial_analyst" title="Financial analyst">financial analyst</a> function. </p><p>Organisations may produce <sup id="cite_ref-cpaireland_7-1" class="reference"><a href="#cite_note-cpaireland-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> functional budgets, relating to activities, and / or cash budgets, focused on receipts and payments. Incremental budgeting starts with the budget from the previous period, while under <a href="/wiki/Zero-based_budgeting" title="Zero-based budgeting">zero-based budgeting</a> activities/costs are included only if justified. Under all approaches <a href="/wiki/Revenue_management#Forecasting" title="Revenue management">expected sales</a> or revenue, is typically the starting point; <sup id="cite_ref-cpaireland_7-2" class="reference"><a href="#cite_note-cpaireland-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> this will be based on the <a href="/wiki/Sales_and_operations_planning" title="Sales and operations planning">business' planning</a> for the period in question. Directly related elements <a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">and costs</a> are typically linked to these (<a href="/wiki/Activity_based_costing" class="mw-redirect" title="Activity based costing">activity based costing</a> may be employed). <a href="/wiki/Business_process#Overview" title="Business process">Support and management functions</a> may be revisited, and the resultant <a href="/wiki/Fixed_cost" title="Fixed cost">"fixed" costs</a>, such as rent and payroll, will be adjusted, at a minimum, for inflation. <a href="/wiki/Capital_expenditure" title="Capital expenditure">Capital expenditure</a>, both new investments and maintenance, may be budgeted separately; debt servicing and repayments likewise. The master budget <sup id="cite_ref-cpaireland_7-3" class="reference"><a href="#cite_note-cpaireland-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> aggregates these all. See <a href="/wiki/Financial_forecast" title="Financial forecast">Financial forecast</a>, <a href="/wiki/Cash_flow_forecast" class="mw-redirect" title="Cash flow forecast">Cash flow forecast</a>, <a href="/wiki/Financial_modeling#Accounting" title="Financial modeling">Financial modeling § Accounting</a>. </p><p>Whereas the budget is typically compiled on an annual basis - although, e.g. in <a href="/wiki/Mining" title="Mining">mining</a>, <sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> this may be quarterly - <a href="/wiki/Variance_(accounting)#Variance_analysis" title="Variance (accounting)">the monitoring</a> is ongoing, with financial <a href="/wiki/Operational_planning" title="Operational planning">and operational</a> adjustments (<a href="/wiki/Operational_risk_management" title="Operational risk management">or interventions</a>) made as warranted; see <a href="/wiki/Financial_risk_management#Corporate_finance" title="Financial risk management">Financial risk management § Corporate finance</a> for further discussion. Here, <sup id="cite_ref-cpaireland_7-4" class="reference"><a href="#cite_note-cpaireland-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> if the actual figures delivered come close to those budgeted, this suggests that managers understand their business and have been successful in delivering. On the other hand, if the <a href="/wiki/Variance_(accounting)" title="Variance (accounting)">figures diverge</a> this sends an "out of control" signal; additionally, the <a href="/wiki/Price%E2%80%93earnings_ratio#Investor_expectations" title="Price–earnings ratio">share price could suffer</a> where these figures have been <a href="/wiki/Earnings_guidance" title="Earnings guidance">communicated to analysts</a>. </p><p>Criticism is sometimes directed at the nature of budgeting, and its impact on the organization. <sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> Additional to the cost in time and resources, two phenomena are identified as problematic: First, it is suggested that managers will often <a href="/wiki/Gaming_the_system" class="mw-redirect" title="Gaming the system">"game the system"</a> in specifying targets that are easily attainable, and / or in asking for more resources than required, <sup id="cite_ref-cpaireland_7-5" class="reference"><a href="#cite_note-cpaireland-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> such that the required resources will be budgeted as a compromise. A second observation is that managers' thinking may emphasize short term, operational thinking at the expense of a long term and <a href="/wiki/Business_strategy" class="mw-redirect" title="Business strategy">strategic perspective</a>, particularly when <sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Bonus_payment" title="Bonus payment">bonus payments</a> are linked to budget. See <a href="/wiki/Strategic_planning#Strategic_planning_vs._financial_planning" title="Strategic planning">Strategic planning § Strategic planning vs. financial planning</a>. </p> <div class="mw-heading mw-heading2"><h2 id="Types_of_budgets">Types of budgets</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Budget&action=edit&section=8" title="Edit section: Types of budgets"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><b>Sales budget</b> – an estimate of future sales, often broken down into both units. It is used to create company and sales goals.</li> <li><b><a href="/wiki/Production_budget" title="Production budget">Production budget</a></b> – an estimate of the number of units that must be manufactured to meet the sales goals. The production budget also estimates the various costs involved with manufacturing those units, including labor and material. Created by product oriented companies.</li> <li><b><a href="/wiki/Capital_budget" class="mw-redirect" title="Capital budget">Capital budget</a></b> – used to determine whether an organization's long-term investments such as new machinery, replacement machinery, new plants, new products, and research development projects are worth pursuing.</li> <li><b>Cash flow/cash budget</b> – a prediction of future cash receipts and expenditures for a particular time period. It usually covers a period in the short-term future. The cash flow budget helps the business to determine when income will be sufficient to cover expenses and when the company will need to seek outside financing.</li> <li><b>Conditional budgeting</b> is a budgeting approach designed for companies with fluctuating income, high <a href="/wiki/Fixed_cost" title="Fixed cost">fixed costs</a>, or income depending on <a href="/wiki/Sunk_costs" class="mw-redirect" title="Sunk costs">sunk costs</a>, as well as <a href="/wiki/Non-profit_organization" class="mw-redirect" title="Non-profit organization">NPOs</a> and <a href="/wiki/Non-governmental_organization" title="Non-governmental organization">NGOs</a>.</li> <li><b>Marketing budget</b> – an estimate of the funds needed for promotion, advertising, and public relations in order to market the product or service.</li> <li><b>Project budget</b> – a prediction of the costs associated with a particular company project. These costs include labour, materials, and other related expenses. The project budget is often broken down into specific tasks, with task budgets assigned to each. A cost estimate is used to establish a project budget.</li> <li><b>Revenue budget</b> – consists of <a href="/wiki/Revenue" title="Revenue">revenue</a> receipts of <a href="/wiki/Government" title="Government">government</a> and the expenditure met from these revenues. Revenues are made up of <a href="/wiki/Tax" title="Tax">taxes</a> and other <a href="/wiki/Duty" title="Duty">duties</a> that the government levies. Various countries and <a href="/wiki/European_Union" title="European Union">unions</a> have created four types of tax <a href="/wiki/Jurisdiction" title="Jurisdiction">jurisdictions</a>: interstate, <a href="/wiki/Country" title="Country">state</a>, <a href="/wiki/Local_government" title="Local government">local</a> and tax jurisdictions with a special status (<a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zones</a>). Each of them provides a <a href="/wiki/Money" title="Money">money</a> flow to the corresponding revenue budget levels.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup></li> <li><b>Expenditure budget</b> – includes spending data items.</li> <li><b>Flexibility budget</b> – it is established for fixed cost and variable rate is determined per activity measure for variable cost.</li> <li><b>Appropriation budget</b> – a maximum amount is established for certain expenditure based on management judgement.</li> <li><b>Performance budget</b> – it is mostly used by organization and ministries involved in the development activities. This process of budget takes into account the end results.</li> <li><b>Zero based budget</b> – A budget type where every item added to the budget needs approval and no items are carried forward from the prior years budget. This type of budget has a clear advantage when the limited resources are to be allocated carefully and objectively. Zero based budgeting takes more time to create as all pieces of the budget need to be reviewed by management.</li> <li><b>Personal budget</b> – A budget type focusing on expenses for self or for home, usually involves an income to budget.</li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Budget&action=edit&section=9" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-CIMA-1"><span class="mw-cite-backlink">^ <a href="#cite_ref-CIMA_1-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-CIMA_1-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-CIMA_1-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-CIMA_1-3"><sup><i><b>d</b></i></sup></a></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20130810055251/http://www.cimaglobal.com/Documents/ImportedDocuments/cig_tg_budgeting_mar08.pdf">"CIMA Official Terminology"</a> <span class="cs1-format">(PDF)</span>. Archived from <a rel="nofollow" class="external text" href="http://www1.cimaglobal.com/Documents/ImportedDocuments/cig_tg_budgeting_mar08.pdf">the original</a> <span class="cs1-format">(PDF)</span> on 2013-08-10.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=CIMA+Official+Terminology&rft_id=http%3A%2F%2Fwww1.cimaglobal.com%2FDocuments%2FImportedDocuments%2Fcig_tg_budgeting_mar08.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ABudget" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text">Cliche, P. (2012). "Budget", in L. Côté and J.-F. Savard (eds.), Encyclopedic Dictionary of Public Administration, [online], <a rel="nofollow" class="external free" href="http://www.dictionnaire.enap.ca/Dictionnaire/en/home.aspx">http://www.dictionnaire.enap.ca/Dictionnaire/en/home.aspx</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20121105170308/http://www.dictionnaire.enap.ca/Dictionnaire/en/home.aspx">Archived</a> 2012-11-05 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.cbpp.org/research/federal-budget/constitutional-balanced-budget-amendment-poses-serious-risks">"Constitutional Balanced Budget Amendment Poses Serious Risks"</a>. <i>Center on Budget and Policy Priorities</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2022-07-13</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Center+on+Budget+and+Policy+Priorities&rft.atitle=Constitutional+Balanced+Budget+Amendment+Poses+Serious+Risks&rft_id=https%3A%2F%2Fwww.cbpp.org%2Fresearch%2Ffederal-budget%2Fconstitutional-balanced-budget-amendment-poses-serious-risks&rfr_id=info%3Asid%2Fen.wikipedia.org%3ABudget" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://budgetcounsel.com/cyclopedia-budgetica/cb-4/">"§015l. (CB) Line Item Veto"</a>. <i>Budget Counsel</i>. 2016-11-15<span class="reference-accessdate">. Retrieved <span class="nowrap">2022-07-13</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Budget+Counsel&rft.atitle=%C2%A7015l.+%28CB%29+Line+Item+Veto&rft.date=2016-11-15&rft_id=https%3A%2F%2Fbudgetcounsel.com%2Fcyclopedia-budgetica%2Fcb-4%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ABudget" class="Z3988"></span></span> </li> <li id="cite_note-Elmerraji-5"><span class="mw-cite-backlink">^ <a href="#cite_ref-Elmerraji_5-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Elmerraji_5-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text">Jonas Elmerraji (2021). <a rel="nofollow" class="external text" href="https://www.investopedia.com/articles/07/budgetingforcompanies.asp">How Budgeting Works for Companies</a>, <a href="/wiki/Investopedia.com" class="mw-redirect" title="Investopedia.com">investopedia.com</a></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text">Edriaan Koening (N.D.) <a rel="nofollow" class="external text" href="https://smallbusiness.chron.com/corporate-budgeting-18525.html">What is Corporate Budgeting?</a>, <a href="/wiki/Chron.com" class="mw-redirect" title="Chron.com">chron.com</a></span> </li> <li id="cite_note-cpaireland-7"><span class="mw-cite-backlink">^ <a href="#cite_ref-cpaireland_7-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-cpaireland_7-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-cpaireland_7-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-cpaireland_7-3"><sup><i><b>d</b></i></sup></a> <a href="#cite_ref-cpaireland_7-4"><sup><i><b>e</b></i></sup></a> <a href="#cite_ref-cpaireland_7-5"><sup><i><b>f</b></i></sup></a></span> <span class="reference-text">Rosemarie Kelly (2019). <a rel="nofollow" class="external text" href="https://www.cpaireland.ie/CPAIreland/media/Education-Training/Study%20Support%20Resources/2019%20Articles/F2MA-2019-Budgeting.pdf">"Budgeting"</a> <a href="/wiki/Institute_of_Certified_Public_Accountants_in_Ireland" title="Institute of Certified Public Accountants in Ireland">Institute of Certified Public Accountants in Ireland</a></span> </li> <li id="cite_note-BLS-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-BLS_8-0">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.bls.gov/ooh/business-and-financial/budget-analysts.htm#tab-2">Budget Analysts</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20201109111959/https://www.bls.gov/ooh/business-and-financial/budget-analysts.htm#tab-2">Archived</a> 2020-11-09 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>, Bureau of Labor Statistics</span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://miningman.typepad.com/mining-man/2010/05/mining-financial-basics-part-9-budget-vs-forecast.html">Mining Financial Basics</a></span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text">Loren Gary (2003). <a rel="nofollow" class="external text" href="http://hbswk.hbs.edu/item/3623.html"><i>Why Budgeting Kills Your Company</i></a>, Harvard Management Update, May 2003.</span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"><a href="/wiki/Michael_C._Jensen" title="Michael C. Jensen">Michael Jensen</a> (2001). <a rel="nofollow" class="external text" href="https://ssrn.com/abstract=321520"><i>Corporate Budgeting Is Broken, Let's Fix It</i></a>, <a href="/wiki/Harvard_Business_Review" title="Harvard Business Review">Harvard Business Review</a>, pp. 94-101, November 2001.</span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.businessballs.com/human-resources/bonuses/#bonuses-short-term-incentives">"Bonuses: Short-Term Incentives"</a>. Retrieved from www.businessballs.com</span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFМarynchak2019" class="citation book cs1">Мarynchak, Yevhеn (2019). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=Z3HmDwAAQBAJ&pg=PA118"><i>THE FINANCIAL NEXUS BETWEEN AN INDIVIDUAL AND A STATE. PUBLIC FINANCE: LEGAL ASPECTS: Collective monograph</i></a>. Riga: Baltija Publishing. p. 130. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9789934571824" title="Special:BookSources/9789934571824"><bdi>9789934571824</bdi></a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20220103142605/https://books.google.com/books?id=Z3HmDwAAQBAJ&pg=PA118">Archived</a> from the original on 2022-01-03<span class="reference-accessdate">. Retrieved <span class="nowrap">2022-01-09</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=THE+FINANCIAL+NEXUS+BETWEEN+AN+INDIVIDUAL+AND+A+STATE.+PUBLIC+FINANCE%3A+LEGAL+ASPECTS%3A+Collective+monograph&rft.place=Riga&rft.pages=130&rft.pub=Baltija+Publishing&rft.date=2019&rft.isbn=9789934571824&rft.aulast=%D0%9Carynchak&rft.aufirst=Yevh%D0%B5n&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DZ3HmDwAAQBAJ%26pg%3DPA118&rfr_id=info%3Asid%2Fen.wikipedia.org%3ABudget" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Budget&action=edit&section=10" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style 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