Aspects on Budgeting
S. Praveen Kumar1, R. Ramamoorthy2, Banupriya3

1Dr. S. Praveen Kumar, Director, Department of Management Studies, Bharath Institute of Higher Education & Research, (Tamil Nadu), India.
2R. Ramamoorthy, Department of Management Studies, Bharath Institute of Higher Education & Research, (Tamil Nadu), India.
3Banupriya, Student, Department of Management Studies, Bharath Institute of Higher Education & Research, (Tamil Nadu), India.
Manuscript received on 15 August 2019 | Revised Manuscript received on 06 September 2019 | Manuscript Published on 17 September 2019 | PP: 436-439 | Volume-8 Issue-2S8 August 2019 | Retrieval Number: B14050882S819/2019©BEIESP | DOI: 10.35940/ijrte.B1405.0882S819
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: According to Institute of Chartered Management Accountants (ICMA) England “A plan qualified in monetary term prepared and approved prior to a defined period of time usually showing planned income to be generated and or to be incurred during that period and the capital to be employed to attain a given objective”.
Keywords: ICMA, PLAN, Chartered Management.
Scope of the Article: Social Sciences