Cash budget versus financial budget
: advantages and disadvantages : a case study

  • Joana de Oliveira Gigante Pinheiro (Student)

Student thesis: Master's Thesis

Abstract

The purpose of this thesis is to present an alternative budget to the cash budget. This project is interesting because it allows me to consolidate my knowledge about budget and put what I have been learning into practise. This thesis also pretends to show two budget examples and how they could be applied in a specific company. The research method chosen was a case study because this work pretends to explain what are the advantages and disadvantages verified with the financial budget and with the cash budget. Some of the advantages verified with the cash budget are the detailed information because it contains short-term focus, and more information about how the cash flows. On the other hand, we have the financial budget. It has some advantages in common with the cash budget – short-term focus. It provides an expectation if the company is going to have profit/loss in the end of the month or year in analysis. The financial budget was created with the company information. Both types of budget have important and different information and they complement each other. My results were obtained related to a specific company but these results could be applicable to other companies.
Date of Award23 Jul 2014
Original languageEnglish
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMaria Luisa Anacoreta Correia (Supervisor)

Keywords

  • Budget
  • Cash budget
  • Financial budget

Designation

  • Mestrado em Auditoria e Fiscalidade

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