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2. Variance (accounting) - Wikipedia

   en.wikipedia.org/wiki/Variance_(accounting)

   Variance (accounting) In budgeting, and management accounting in general, a variance is the difference between a budgeted, planned, or standard cost and the actual amount incurred/sold. Variances can be computed for both costs and revenues. The concept of variance is intrinsically connected with planned and actual results and effects of the ...

3. Performance-based budgeting - Wikipedia

   en.wikipedia.org/wiki/Performance-based_budgeting

   Performance-based budgeting. Performance-based budgeting is the practice of developing budgets based on the relationship between program funding levels and expected results from that program. The performance-based budgeting process is a tool that program administrators use to manage budget outlays more cost-efficiently and effectively.

4. Zero-based budgeting - Wikipedia

   en.wikipedia.org/wiki/Zero-based_budgeting

   Zero-based budgeting (ZBB) is a budgeting method that requires all expenses to be justified and approved in each new budget period, typically each year. It was developed by Peter Pyhrr in the 1970s. This budgeting method analyzes an organization's needs and costs by starting from a "zero base" (meaning no funding allocation) at the beginning of ...

5. Fixed Budget vs. Flexible Budget: What’s the Difference and ...

   www.aol.com/fixed-budget-vs-flexible-budget...

   When looking at the differences between a fixed budget and flexible budget, it is important to know the pros and cons. Here’s a look at the advantages and disadvantages of a fixed budget. Pros ...

6. Cost–benefit analysis - Wikipedia

   en.wikipedia.org/wiki/Cost–benefit_analysis

   Cost–benefit analysis (CBA), sometimes also called benefit–cost analysis, is a systematic approach to estimating the strengths and weaknesses of alternatives.It is used to determine options which provide the best approach to achieving benefits while preserving savings in, for example, transactions, activities, and functional business requirements. [1]

7. Cost accounting - Wikipedia

   en.wikipedia.org/wiki/Cost_accounting

   e. Cost accounting is defined by the Institute of Management Accountants as "a systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for recognizing, allocating, aggregating and reporting such costs and comparing them ...