- master budget
- основной бюджет ; основная смета ; сводный бюджет ;
Англо-Русский словарь финансовых терминов. 2000.
master budget
Смотреть что такое "master budget" в других словарях:
master budget — The final coordinated overall budget for an organization as a whole, which brings together the functional budgets, the capital budget, and the cash flow budget, as well as the budgeted profit and loss account and balance sheet for the period … Accounting dictionary
Бюджет главный (MASTER BUDGET) — Бюджет, который консолидирует все подбюджеты в общий план и на основе которого производится управление. Обычно охватывает период, равный одному году. В его состав входит также финансовая отчетность (включающая отчет о финансовых результатах,… … Словарь терминов по управленческому учету
master — / mɑ:stə/ adjective main or original ♦ master budget a budget prepared by amalgamating budgets from various profit and cost centres such as sales, production, marketing or administration in order to provide a main budget for the whole company ♦… … Marketing dictionary in english
budget — 1) A financial or quantitative statement, prepared prior to a specified accounting period, containing the plans and policies to be pursued during that period. It is used as the basis for budgetary control. Generally a functional budget is drawn… … Accounting dictionary
budget — 1) A financial or quantitative statement, prepared prior to a specified accounting period, containing the plans and policies to be pursued during that period. It is used as the basis for budgetary control Generally a functional budget is drawn up … Big dictionary of business and management
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Master européen de gouvernance et d'administration — École nationale d administration (France) Pour les articles homonymes, voir École nationale d administration, ENA et Ena. École nationale d administration … Wikipédia en Français
