Concepedia

Concept

budgeting

Parents

830

Publications

45.2K

Citations

1.3K

Authors

554

Institutions

About

Budgeting is the process of creating a quantitative plan for the allocation and utilization of resources over a specified period. As an academic concept and research field, it investigates the theoretical underpinnings, methodological approaches, and practical implications of resource forecasting, strategic allocation, performance monitoring, and control mechanisms across diverse organizational and governmental contexts. Key characteristics include forward-looking estimation, systematic distribution, periodic review, and adaptive adjustment, highlighting its significance in facilitating effective resource management, strategic decision-making, financial discipline, and accountability for achieving defined objectives within constraints.

Top Authors

Rankings shown are based on concept H-Index.

JR

Organisation de Coopération et de Développement Economiques

AS

University of Maryland, College Park

IS

Northern Illinois University

IH

University of the Free State

GG

Kristianstad University

Top Institutions

Rankings shown are based on concept H-Index.

Michigan State University

East Lansing, United States

City University of New York

New York, United States

University of Kentucky

Lexington, United States

Georgia State University

Atlanta, United States