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Budget Procedure and the Management by Means of the Budgetary Statements
[Rozpočtování a řízení pomocí rozpočetních výkazů]

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  • Marie Míková

Abstract

This paper describes the role of the budgetary statements in the financial management (the capital budget, the cash budget, the forecast balance sheet, the budgeted income statement etc.). Based on the budgetary statements, the firm is able to judge its future level of receivables, inventory, payables, and other corporate accounts as well as its anticipated profits and borrowing requirements.

Suggested Citation

  • Marie Míková, 2006. "Budget Procedure and the Management by Means of the Budgetary Statements [Rozpočtování a řízení pomocí rozpočetních výkazů]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(3), pages 69-79.
    • Handle: RePEc:prg:jnlcfu:v:2006:y:2006:i:3:id:179:p:69-79
    DOI: 10.18267/j.cfuc.179
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    More about this item

    Keywords

    Capital Budget; Cash Budget; Forecast Balance Sheet; Budgeted Income Statement; Rozpočet dlouhodobých finančních zdrojů; Rozpočet peněžních příjmů a výdajů; Rozpočetní bilance; Rozpočetní výsledovka;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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