Main Types of Budgets

Main Types of Budgets

1. According to Flexibility

   • Rigid, static or fixed
   • Flexible or variable

2. According to covered period

   • short term
   • long term

3. According to applicability field of the company

   • Master Budget
   • Operating Budget
   • Sales Budget
   • Production Budget
   • Labor Budget
   • Manufacturing Expenses Budget
   • Production Cost Budget
   • Materiales Requirements Budget
   • Sales Expenses Budget
   • Administrative Expenses Budget
   • Financial Budget
   • Treasury Budget

4. According to Applied Sector

   • Public
   • Private

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