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Budgeting is an integral part of management, whether small or large business organization. A typical large business organization has its own department dealing with this activity on an exclusive basis. Small business organization, on the other hand is dependent on small business owner for budgeting. At times, this is done with consultation of accountant or advisor.
As a small business owner, one must treat budgeting as an important document detailing goals and targets to be achieved. Budget should never be seen purely as a tool for expenditure revenue listing. An ideal budget is broken into four sections, each representing a financial quarter. Quarterly budget helps monitoring the progress the small business has made in the course of time. For further clarity, quarterly budget can be broken into three sections for monthly planning and review.
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