TERMIUM Plus®

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MASTER BUDGET [1 record]

Record 1 2001-03-07

English

Subject field(s)
  • Financial and Budgetary Management
  • Financial Accounting
DEF

A budget which consolidates all budgets into an overall plan and control document, typically encompassing one year.

CONT

A company's budget, often called the master budget, normally consists of a number of budgets; for example, it may be composed of a sales budget, a production budget, numerous departmental expense budgets, a ... capital budget, and a cash budget.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité générale
DEF

Budget concrétisant un plan d'ensemble adopté par la direction pour une période donnée.

OBS

Ce budget regroupe les budgets particuliers portant sur les ventes, les achats, la production, la trésorerie, etc., et a son aboutissement dans l'établissement d'états financiers (ou comptes) prévisionnels.

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Contabilidad general
DEF

Documento en el que se refleja la evaluación, en términos monetarios, de las actuaciones previstas por una empresa, institución u organismo y los recursos necesarios para realizarlas, todo ello referido a un período de tiempo futuro determinado.

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