The behavioral aspects of budget: its impact and implication / Sharina Nurzima Ahmad

• Main Author: Ahmad, Sharina Nurzima
• Format: Student Project
• Language: English
• Published: 1993
• Subjects: Income and expenditure. Budget
• Online Access: https://ir.uitm.edu.my/id/eprint/95848/1/95848.PDF; https://ir.uitm.edu.my/id/eprint/95848/

A financial and / or quantitative statement, prepared and approved prior to a defined period of time, of the policy to be pursued during that period, for the purpose of attaining a given objective. It may include income, expenditure and the employment of capital. Budgets state formally - in terms of expected transactions - the decisions of all levels of management, about the resources to be acquired, how they are to be used, and what ought to result. Budgets put the details of management plans for operations in money units, so that the results may be projected into expected financial statements.