The note looks at operational budgeting through several lenses. The discussion begins with the nature of the operating budget, and the broad context in which budgeting takes place, distinguishing between budgeting's behavioral and mechanical aspects. It then looks at the components of the operating budget, and the steps involved in formulating a budget. An appendix to the note discusses some budgeting misfits, or areas where the budgeting phase may be poorly aligned with other organizational activities.

【書誌情報】

ページ数：28ページ

サイズ：A4

商品番号：HBSP-TCG321

発行日：2014/1/24

登録日：2014/4/21