begrotingsafwijking
Begrotingsafwijking refers to a deviation between the planned budget and the actual expenditure or revenue of an organization, government, or individual. This difference can occur in various aspects of financial planning, such as operating expenses, capital investments, or income streams. A positive begrotingsafwijking signifies that actual spending was lower than budgeted, or revenue was higher than anticipated, resulting in a surplus. Conversely, a negative begrotingsafwijking indicates that actual spending exceeded the budget, or revenue fell short of expectations, leading to a deficit.
Understanding the causes of begrotingsafwijking is crucial for effective financial management. These causes can be diverse,