Český finanční a účetní časopis 2006(3):69-79 | DOI: 10.18267/j.cfuc.179

Budget Procedure and the Management by Means of the Budgetary Statements

Marie Míková
Doc. Ing. Marie Míková, CSc. - proděkanka pro pedagogickou a studijní činnost, docentka; Katedra finančního účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <mikova@vse.cz>.

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.

Keywords: Capital Budget, Cash Budget, Forecast Balance Sheet, Budgeted Income Statement.
JEL classification: M41

Published: October 1, 2006  Show citation

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Míková, M. (2006). Budget Procedure and the Management by Means of the Budgetary Statements. Czech Financial and Accounting Journal, 2006(3), 69-79. doi: 10.18267/j.cfuc.179
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    References

    1. Brigham, E. F. (1989): Fundamentals of Financial Management. New York, The Dryden Press, 1989.

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