Budgeting Is a Key Component in Management Short and Long Term Planning

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Budgeting is an essential plan that helps a business understand the probable expenditure and income over a specific period. It is a tool to help the business to provide better financial control for expenditure and also to give the business a clearer direction to achieves the goal. Before setting a budget, it usually brings information together and then interprets of the business and follows by strategic plan. The business will base on the economy needs and individual business capability to come out with statistics and plan ahead on projected the amount of money to use at a certain period and the how much profit will estimate earn. It needs to forecast in a realistic figures and attainable goal. In a organization, it will split up the budget between different areas such as sales and operating, production on variable or fixed cost to spend, marketing, human resource on knowing the number of employee to hire etc. Budget must be revised periodically, as when the business moves along with the economic and environmental change. So a budget must also adapt changes whenever required. If without the planning of a budget, the company may easily over spending on the cost. In addition, it helps to understand whether the business is in a healthy finance position by comparing with the actual figures with the projected figures. (John Tennent page179) mentioned that for a business planning on budgeting is a process used by management to create the blueprint for achieving that success. Financial planning is the most fundamental task for a business to determining on it strategic goals, objectives and achievement. The Financial plan needs to include the timeframes as well in order to achieve the goal within the budget set. It is a structured way of setting long and short-term goals to help implement strategies and giving direction to employee to get align with the goal to achieve.
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