Operating budget

An operating budget is the annual budget of an activity stated in terms of Budget Classification Code, functional/subfunctional categories and cost accounts. ^[1]

5 relations: Budget, Capital budgeting, Factors of production, Performance, Workload.

Budget

A budget is a financial plan for a defined period of time, usually a year.It may also include planned sales volumes and revenues, resource quantities, costs and expenses, assets, liabilities and cash flows.

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Capital budgeting

Capital budgeting, and investment appraisal, is the planning process used to determine whether an organization's long term investments such as new machinery, replacement of machinery, new plants, new products, and research development projects are worth the funding of cash through the firm's capitalization structure (debt, equity or retained earnings).

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Factors of production

In economics, factors of production, resources, or inputs are which is used in the production process to produce output—that is, finished goods and services.

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Performance

Performance is completion of a task with application of knowledge, skills and abilities.

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Workload

The term workload can refer to a number of different yet related entities.

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Operation budget.

References

[1] https://en.wikipedia.org/wiki/Operating_budget

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