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Budgeting Topic Gateway - CIMA

Budgeting Topic Gateway Series 1 Budgeting Topic Gateway Series No. 27 Prepared by Louise Ross and Technical Information Service Revised March 2008 Budgeting 2 Topic Gateway Series About Topic Gateways Topic Gateways are intended as a refresher or introduction to topics of interest to CIMA members. They include a basic definition, a brief overview and a fuller explanation of practical application. Finally they signpost some further resources for detailed understanding and research.

Budgeting Topic Gateway Series 3 Budgeting Definition and concept. A budget is: 'A quantitative expression of a plan for a defined period of time.

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