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10 cards from this deck
A financial plan that provides targets for a business
Income budgets, expenditure budgets, profit/loss budgets
Earnings a business expects to receive from sales
Expected spending of a business in various categories
Forecast Income - Forecast Expenditure
Studying differences between planned and actual results
Actual Figure - Budget Figure
Costs lower than forecast OR revenues/profit higher
Costs higher than expected OR revenues lower
Allows managers to set targets for departments/divisions
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