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Budgeting - National Democratic Institute

Budgeting Budgeting Toolkit by Janet Shapiro (email: 1 OVERVIEW Brief description This toolkit provides guidelines on how to go about developing and monitoring a budget. It will help you with an overall organisational budget as well as with a budget for a specific project. It includes tools for estimating costs as well as tips for ensuring that your budgets meet the needs of your project or organisation. In the examples section we give actual examples of budgets and how they can be monitored. Why have a toolkit on Budgeting ? Budgeting is the key to financial management. The toolkit will help you plan , develop and use budgets effectively in your organisation.)

activities need to be undertaken to achieve the planned impact. This is the operational plan and it is the operational plan that needs to be “costed.” You cannot prepare a budget until you know what it is you are planning to do. Operational costs will only be incurred when you do the actual work. They are also known as direct costs .

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