budgettabel

Budgettabel is a tabular presentation of expected revenues and expenditures over a defined period. It is used in personal budgeting, corporate budgeting, and public sector planning. The main purpose is to provide a clear overview of anticipated cash flows, enabling comparison with actual results and informing decisions.

A budgettabel typically includes columns for time periods (months or quarters) and rows for income sources, expense categories, and subtotals. It often contains a planned column, an actual column, and a variance column. Some versions add cumulative totals and notes for underlying assumptions. Common categories include income (salary, business income), fixed costs (rent, loan payments), variable costs (utilities, groceries), and capital expenditures.

The process to create a budgettabel involves forecasting revenue, estimating costs, and setting targets. It is usually prepared in spreadsheets or budgeting software and updated regularly to reflect changes in circumstances.

Benefits include improved clarity, accountability, and early warning of overspending or shortfalls. Limitations involve reliance on forecasts, potential rigidity, and the need for regular maintenance.

Example: In a simple monthly budgettabel, planned income is 4200 and planned expenses total 3000, giving a planned net of 1200. At month end, actual income is 4150 and actual expenses are 3200, resulting in a net of 950. Variances: income -50, expenses +200, net -250.