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Conditional budgeting
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Conditional budgeting : ウィキペディア英語版
Conditional budgeting


Conditional budgeting is a budgeting approach designed for companies with fluctuating income, high fixed costs, or income depending on sunk costs, as well as NPOs and NGOs. The approach builds on the strengths of proven budgeting approaches, leverages the respective advantages for situations of fluctuating incomes, and at the same time reduces possible negative impacts.
== Summary ==
The core idea of conditional budgeting is to structure income and expenditures according to probabilities and priorities respectively. After the budget is approved, the actual status of the finances is reviewed and analyzed regularly, and if income reaches a certain level (or probability), the corresponding level of expenses is approved.
Therefore conditional budgeting does not allow spending a certain predefined amount of money or consuming certain resources, it rather defines priorities of expenses and resources as well as income and earning levels that will allow releasing the funds for expenses and resource consumption.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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