Rolling budget
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Rolling budget is budget or plan that is always available for a specified future period by adding a period (month, quarter, or year) to the period that just ended. Also called continuous budget.
Definitions
According to Cost Accounting by Horngren, Datar, Rajan (14th edition),
- Rolling budget. Budget or plan that is always available for a specified future period by adding a period (month, quarter, or year) to the period that just ended. Also called continuous budget.
