INCREMENTAL BUDGETING: A DECISION MODEL
Incremental budgeting is concerned with the estimated changes of operations of a firm in a budget period. These estimated changes may be positive or negative. If they are positive, they indicate a period of stability and growth. If they are negative, a downturn in business is anticipated for the bud...
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| Published in | Management accounting (New York, N.Y.) Vol. 57; no. 11; p. 46 |
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| Main Author | |
| Format | Magazine Article |
| Language | English |
| Published |
Montvale
Institute of Management Accountants
01.05.1976
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| Online Access | Get full text |
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| Summary: | Incremental budgeting is concerned with the estimated changes of operations of a firm in a budget period. These estimated changes may be positive or negative. If they are positive, they indicate a period of stability and growth. If they are negative, a downturn in business is anticipated for the budget period. Incremental budgeting may, therefore, be defined as the quantitative expression of those... |
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| Bibliography: | ObjectType-Article-1 content type line 24 SourceType-Magazines-1 |
| ISSN: | 0025-1690 |