বাজেট কাক বোলে? বাজেটৰ বিভিন্ন পয্যায় সমূহ আলোচনা কৰা
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A budget is a financial plan for a defined period, often one year. It may also include planned sales volumes and revenues, resource quantities, costs and expenses, assets, liabilities and cash flows.
The budget cycle consists of four phases:
(1) prepara- tion and submission
(2) approval
(3) execution
(4) audit and evaluation.
The preparation and submission phase is the most difficult to describe because it has been subjected to the most reform efforts.
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