budget là gì

From Wikipedia, the không lấy phí encyclopedia

A budget is a calculation plan, usually but not always financial, for a defined period, often one year or a month. A budget may include anticipated sales volumes and revenues, resource quantities including time, costs and expenses, environmental impacts such as greenhouse gas emissions, other impacts, assets, liabilities and cash flows. Companies, governments, families, and other organizations use budgets đồ sộ express strategic plans of activities in measurable terms.[1]

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A budget expresses intended expenditures along with proposals for how đồ sộ meet them with resources. A budget may express a surplus, providing resources for use at a future time, or a deficit in which expenditures exceed income or other resources.

Comme Sisyphe – Honoré Daumier (Brooklyn Museum)


The budget of a government 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.[2]

By country[edit]

United States[edit]

The federal budget is prepared by the Office of Management and Budget, and submitted đồ sộ Congress for consideration. Invariably, Congress makes many and substantial changes. Nearly all American states are required đồ sộ have balanced budgets, but the federal government is allowed đồ sộ lập cập deficits.[3]


The budget is prepared by the Budget Division Department of Economic Affairs of the Ministry of Finance annually. The Finance Minister is the head of the budget making committee. The present Indian Finance minister is Nirmala Sitharaman. The Budget includes supplementary excess grants and when a proclamation by the President as đồ sộ failure of Constitutional machinery is in operation in relation đồ sộ a State or a Union Territory, preparation of the Budget of such State.[citation needed]

The first budget of India was submitted on 18 February 1860 by James Wilson. P C Mahalanobis is known as the father of Indian budget.


2022–23 Iranian national budget is the latest one. Documents related đồ sộ budget program are not released.[4]

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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 zero-based budgeting. The Department of Budget and Management (DBM) prepares the National Expenditure Program and forwards it đồ sộ the Committee on Appropriations of the House of Representatives đồ sộ 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 đồ sộ the Philippine Senate.

After both houses of Congress approves the GAB, the President signs the bill into a General Appropriations Act (GAA); also, the President may opt đồ sộ veto the GAB and have it returned đồ sộ the legislative branch or leave the bill unsigned for 30 days and lapse into law. There are two types of budget bill veto: the line-item veto and the veto of the whole budget.[5]


A personal budget or trang chủ budget is a finance plan that allocates future personal income towards expenses, savings and debt repayment. Past spending and personal debt 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 thở 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.

Corporate budget[edit]

The budget of a division, business, or corporation [6] [7] [1] is a financial forecast for the near-term future, aggregating the expected revenues and expenses of the various departments – operations, human resources, IT, etc. – and is thus a key element in integrated business planning, with measurable targets correspondingly devolved đồ sộ departmental managers (and becoming KPIs[1]); budgets can then also refer đồ sộ non-cash resources, such as staff or time.[1]

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The budgeting process typically requires considerable effort, [6] often involving dozens of staff; final sign off resides with both the financial director and operations director. The budget is typically compiled on an annual basis, although this may be quarterly; the monitoring here is on an ongoing basis; see Business process re-engineering § Ongoing continuous improvement. (Criticism is sometimes directed at the nature of budgeting, and its impact on the organization. [8][9] )

Re monitoring: if the actual figures delivered come close đồ sộ those budgeted, this suggests that managers understand their business and have been successful in "delivering". On the other hand, if the figures diverge, this sends an "out of control" signal; additionally, the share price could suffer where these figures have been communicated đồ sộ analysts.

Professionals employed in this role are often designated "Budget Analyst",[10] a specialized financial analyst role. This usually sits within the company's financial management area in general, sometimes, specifically, in "FP&A" (Financial planning and analysis).

Types of budgets[edit]

  • Sale budget – an estimate of future sales, often broken down into both units. It is used đồ sộ create company and sales goals.
  • Production budget – an estimate of the number of units that must be manufactured đồ sộ 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.
  • Capital budget – used đồ sộ 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.
  • Cash flow/cash budget – 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 đồ sộ determine when income will be sufficient đồ sộ cover expenses and when the company will need đồ sộ seek outside financing.
  • 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.
  • Marketing budget – an estimate of the funds needed for promotion, advertising, and public relations in order đồ sộ market the product or service.
  • Project budget – 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 đồ sộ each. A cost estimate is used đồ sộ establish a project budget.
  • Revenue budget – consists of revenue receipts of government and the expenditure met from these revenues. Revenues are made up of taxes and other duties that the government levies. Various countries and unions have created four types of tax jurisdictions: interstate, state, local and tax jurisdictions with a special status (Free-trade zones). Each of them provides a money flow đồ sộ the corresponding revenue budget levels.[11]
  • Expenditure budget – includes spending data items.
  • Flexibility budget – it is established for fixed cost and variable rate is determined per activity measure for variable cost.
  • Appropriation budget – a maximum amount is established for certain expenditure based on management judgement.
  • Performance budget – it is mostly used by organization and ministries involved in the development activities. This process of budget takes into tài khoản the over results.
  • Zero based budget – A budget type where every item added đồ sộ 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 đồ sộ be allocated carefully and objectively. Zero based budgeting takes more time đồ sộ create as all pieces of the budget need đồ sộ be reviewed by management.
  • Personal budget – A budget type focusing on expenses for self or for trang chủ, usually involves an income đồ sộ budget.


  1. ^ a b c d "CIMA Official Terminology" (PDF). Archived from the original (PDF) on 2013-08-10.
  2. ^ Cliche, P.. (2012). “Budget,” in L. Côté and J.-F. Savard (eds.), Encyclopedic Dictionary of Public Administration, [online], http://www.dictionnaire.enap.ca/Dictionnaire/en/home.aspx Archived 2012-11-05 at the Wayback Machine
  3. ^ "Constitutional Balanced Budget Amendment Poses Serious Risks". Center on Budget and Policy Priorities. Retrieved 2022-07-13.
  4. ^ https://www.tasnimnews.com/fa/news/1402/05/02/2930524/%D9%85%D8%A3%D9%85%D9%88%D8%B1%DB%8C%D8%AA-%D9%82%D8%A7%D9%84%DB%8C%D8%A8%D8%A7%D9%81-%D8%A8%D9%87-%DA%A9%D9%85%DB%8C%D8%B3%DB%8C%D9%88%D9%86-%D8%A8%D8%B1%D9%86%D8%A7%D9%85%D9%87-%D8%AF%D8%B1%D8%A8%D8%A7%D8%B1%D9%87-%D8%B1%D8%B3%DB%8C%D8%AF%DA%AF%DB%8C-%D8%A8%D9%87-%D8%A7%D9%86%D8%AA%D8%B4%D8%A7%D8%B1-%D8%A7%D8%B3%D9%86%D8%A7%D8%AF-%D9%82%D8%A7%D9%86%D9%88%D9%86-%D8%A8%D9%88%D8%AF%D8%AC%D9%87-%D8%B3%D8%A7%D9%84-1402/amp
  5. ^ "§015l. (CB) Line Item Veto". Budget Counsel. 2016-11-15. Retrieved 2022-07-13.
  6. ^ a b Jonas Elmerraji (2021). How Budgeting Works for Companies, investopedia.com
  7. ^ Edriaan Koening (N.D.) What is Corporate Budgeting?, chron.com
  8. ^ Loren Gary (2003). Why Budgeting Kills Your Company, Harvard Management Update, May 2003.
  9. ^ Michael Jensen (2001). Corporate Budgeting Is Broken, Let's Fix It, Harvard Business Review, pp. 94-101, November 2001.
  10. ^ Budget Analysts Archived 2020-11-09 at the Wayback Machine, Bureau of Labor Statistics
  11. ^ Мarynchak, Yevhеn (2019). THE FINANCIAL NEXUS BETWEEN AN INDIVIDUAL AND A STATE. PUBLIC FINANCE: LEGAL ASPECTS: Collective monograph. Riga: Baltija Publishing. p. 130. ISBN 9789934571824. Archived from the original on 2022-01-03. Retrieved 2022-01-09.

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