Talk:Operating budget
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This definition appears to come from http://appl.nasa.gov/resources/lexicon/terms_o.html (which I presume to be PD). Is it applicable outside NASA? --bjh21 19:18, 5 May 2005 (UTC)
In it's most general sense, yes.
If you would like, you can provide your definition of the term and we can debate/discuss the merits of both.
- I have no definition: I'm a sysadmin, not an accountant. I was mostly wondering if every organisation with an operating budget inherently had Budget Classification Codes and suchlike. --bjh21 19:28, 5 May 2005 (UTC)
03/24/2009 Definition of "Operating Budget" Budgeted income statement and its supporting budget schedules. There are nine steps to developing the operating budget: 1. Prepare the Revenues Budget 2. Prepare the Production budget(in units) 3. Prepare the Direct material usage Budge and Direct material purchases budget 4. Prepare the Direct manufacturing Labor Costs Budgets 5. Prepare the Manufacturing Overhead Cost Budget 6. Prepare the Ending Inventories Budget 7. Prepare the Cost of Goods Sold Budget 8. Prepare the Nonmanufacturing Cost Budget 9. Prepare the Budgeted Income Statement
Reference: Cost Accounting: A Managerial Emphasis, thirteenth edition, Charles T Horgren —Preceding unsigned comment added by Hoskieti (talk • contribs) 17:31, 22 March 2009 (UTC)