Budget Manual is a document which standardized methods and procedures required in relation to budgetary control. It also sets out the responsibility of persons engaged in the process. A budget manual should contain the following particulars:
What is Control Principle?
What is Risk Principle?
What is Flexibility Principle?
What is Timing Principle?
What is Operating Leverage?
What is Financial Leverage?
What is Combined Leverage?
What is Net operating income (NOI)?
Explain Combined Leverage?
What is Traditional approach and Net income (NI) approach?
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