Operating Budget Definition

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A company’s planned budget, which takes into account income and expenses that the company is likely to produce through its current operations. An operating budget lists expenses such as advertising, salaries, and general and administrative expenses. The budget should be periodically compared with actual expenses. The operating budget focuses solely on operating income and expenses, in contrast with a company’s overall budget, which includes items such as income from investments and other non-operating items.
Webster's New World Finance
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