Cash budget
Cash budget is a schedule showing cash flows (receipts, disbursements, and cash balances) for a firm over a specified period.
Definitions
According to Financial Management Theory and Practice by Eugene F. Brigham and Michael C. Ehrhardt (13th edition),
- Cash budget. A schedule showing cash flows (receipts, disbursements, and cash balances) for a firm over a specified period.
According to Cost Accounting by Horngren, Datar, Rajan (14th edition),
- Cash budget. Schedule of expected cash receipts and disbursements.
Related concepts
- Financial management. A combination of enterprise efforts undertaken in order to procure and utilize monetary resources of the enterprise.
