operating budget

A collection of individual budgets that combine to form a part of a firm's integrated business plan, usually for the next year. It is normally composed of a sales budget and a production budget

Black's law dictionary. . 1990.

Look at other dictionaries:

  • operating budget — UK US noun [C] ACCOUNTING ► a detailed plan of all expected income and expenses (= money spent) of a business during a particular period, usually a year: »The department has an annual operating budget of about $76 million …   Financial and business terms

  • Operating budget — An operating budget is the annual budget of an activity stated in terms of Budget Classification Code, functional/subfunctional categories and cost accounts. It contains estimates of the total value of resources required for the performance of… …   Wikipedia

  • operating budget — A forecast of the financial requirements for the future trading of an organization, including its planned sales, production, cash flow, etc. An operating budget is normally designed for a fixed period, usually one year, and forms the plan for… …   Big dictionary of business and management

  • operating budget — veiklos biudžetas statusas T sritis Gynyba apibrėžtis Prieš tam tikrą laiką parengta ir patvirtinta finansinė prognozė, kuri parodo įrangos eksploatavimo ar veiklos vykdymo sąnaudas. atitikmenys: angl. operating budget ryšiai: susijęs terminas –… …   Lithuanian dictionary (lietuvių žodynas)

  • operating budget — noun a budget for current expenses as distinct from financial transactions or permanent improvements (Freq. 1) • Hypernyms: ↑budget • Part Meronyms: ↑operating expense, ↑operating cost, ↑overhead, ↑budget items …   Useful english dictionary

  • operating budget — See: production budget …   Accounting dictionary

  • operating budget — Fin a budget of the revenues and expenses expected in a forthcoming accounting period …   The ultimate business dictionary

  • operating budget — / ɒpəreɪtɪŋ ˌbʌdʒɪt/ noun a forecast of income and expenditure over a period of time …   Marketing dictionary in english

  • operating budget — / ɒpəreɪtɪŋ ˌbʌdʒɪt/ noun a forecast of income and expenditure over a period of time …   Dictionary of banking and finance

  • Бюджет операционный (OPERATING BUDGET)  — План доходов и расходов, связанный с ведением операционной деятельности за определенный период. Называется также текущим бюджетом. Ср. с Бюджет капитальных вложений (Capital Budget) …   Словарь терминов по управленческому учету

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