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THE WORLD OF CONSTANT CONNECTION \\ 2(90)2021

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     Routine Accounting for a Better Future

‫ڒ ڢښڝڨڊڛڕڊڛ૶ڛڊ ڏڟڑڊڒڔڥ ڝڎڢڛڊ ڔڎڏڡڑڊڋ ڔڊ‬            Most likely, all of us can say that we do
‫ڎڛڊڕڗښڊڒ ڋڎڑڎړڝڕڗ ڜڒڕڒڍڗڔڗڨڕڤڊ ڠڊښ‬                        something at work simply because it must be
‫ڒ ڢ ڋڎڒ ږڊژ ڕڗړڊڍڊ ڛ ڋ ڎڒڤڊڐڒ ږڊ ڌښڗڗ ښڒ ڧڊڛڗڡڒ‬  done. Many things in various organizations or
‫ ڝڊ ښڊ ڏڊڛڊ ڊڒ ڤڒڍڊښڜڍڗ ڔڊ ښڋڝڕڊښڒ ښ ڏڎڋ‬              companies are just workplace habits. It is equally
‫ڊښڝڑڑښڊڏڔڝ ڋڎ ښ ڟڒ ڞ ڏڊڍڎ ڐڊڕڒڤښڊڍڗڍ‬                  possible that we have never asked ourselves
‫ڑڒڏڊ ڛڊڋ ڗڎ ښ ڍڒڏړڕڎڕڛڗ ڟ ڑڒڑڎڛڊڊڋڎڍڨڕڗڜ‬            why this is so — we accept assignments like
‫ڍڊښڝڋڎ ڔڎڏڥڤږڎڏڣڊ ڑڊښڛڊڋڎ ڔڊ ڏڊڍڑڋڎ ڠڒڏ‬                 some kind of inheritance, only to keep up things
‫ڒڕڊښڑڋڎڐڒڔڊ ږ ڊڊ ڏڊڌڝڑڊ ڍڊښڊڑ ڗڊڢڝ ڕڒڏ‬              the way they were done before. To tell the truth,
‫ڒڔڝ ڜڎښړږڗړڎ ڐڗښڍڛڒ ڏڊڑڛڎ ڡ ڦ ڒڊڍڑڒڐڎڐ‬               however, a closer look at why one job or another
‫ڎڐڌڛڒڋڎڔڝښ ڛڎڢڊڗڔڥڊ ڛڎڢڊ ڋڎڑڎړڛڒڕڟڊڛ‬                ZDVODXQFKHGLQWKHᎲUVWSODFHPD\KHOSXV
‫ڑڗ ڠڒ ڏڒڕڤڒ ڌڎ ڍڎڢڒ ڛڎڑڎړڝڑڒ ڔڏ ڤڎڢڛڒڋ‬                 achieve better results by breaking new paths.

‫ڑڊڋڔڊڒ ڨ ڑڒ ړڊڛڒڔڝ ږڒ ڜڝښڒ ڑڎڛڊڒ ڑ ښڎڑښڎ‬            Budgeting must be one such routine issue.
‫ڒ ڋ ڎڒڤڊڐڒ ږڊ ڌښڗڒ ڋڎڗ ڞڒڦڕڔڎ ڨڊڛڊڒ ڜڎک ڝڒڋ‬     Entire countries, organizations, households,
‫ڔ ڝڎڏ ړ ښڊڌ૶ڒڋڎ ږڊڒ ڕڊڍڊڒڔڝڎړ ڔڊڤڒڋڎڨڊکڗ‬         and individuals — more or less everyone plans
‫ڢڒ ږ ڏڠڊڊڍږڝڛڜڎک ڝڒڋڛږڎ ڌڍڊڊ ڔڎڏڡڍڊ ڔڒڦ‬               a budget. Notably, companies are keen on
‫ڒڝڡڜڊ ږڎ ڌ ڍڎڢڛڒ ڜڎک ڝڒڋڛڋڎڒ ږڊژڕڗړڕڗښڑڗږ‬           budgeting for a good reason.
‫ڑ ڊڒ ڡڦ ڝڊڍښڊڍڊڔ‬
                                                                      ,ZLOOWU\WREULHI\RXRQWKHNH\ᎲQGLQJVRI
‫ڛ ڒڎڍڒڛڒ ڜڎک ڝڒڋڒڔ ڝڒڤڊڐڒ ږڊ ڌښڗڒ ڋڎڍ ڤڎ ڏڎڢ‬       the authors and practitioners on the idea of
‫ڒڕڒ ڍڊ ڑڒ ښڒڥڛڒڋڎڛڗ ړڒ ڜ ڟڊښژڊڍڊ ڛڒ ڋڎښڗ ڜڏڊ‬         organizational budgeting.
‫ڒ ڋڎڋڎږڌ‬bbrt.org‫ڑڗ ښڊڒ ڐڒ ڌڊڌڍڎڔړڗڕ‬

ijĺŅ őĶń ĺŃŃIJŎʼn ĺŃ Ķij ĺ                                       BASICS OF BUDGETING

‫ڊ ڋڎ ڍښڒڧڛڛ ڊڒڤڊڐڒ ږڊ ڌښڗڊ ڔڎڏڡڕڗښڊڒ ڜڟڊڞ‬            It is common knowledge that an organization
‫ڛڋڎ ڨ ڑڒ ړڊڛڌڎڍ ڕڎڢڏڒښڨڕڛڒ ڏڊڑڤڊښڊ ڏ ڑښڊڕ‬          requires management, which incorporates the
‫ڛڏڊ ڤڒڗڕ‬                                                           following:

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