budget planning calendar

budget planning calendar　编制预算日历　

the schedule by which a company prepares its budget for the following year.Schedule of activities for the development and adoption of the budget.It should include a list of dates indicating when specific information is to be provided to others by each information source.The preparation of a master budget usually takes several months.For instance，many firms start the budget for the next calendar year in September，anticipating its completion by the first of December.Because all of the individual departmental budgets are based on forecasts prepared by others and the budgets of other departments，a planning calendar is essential to integrate the entire process.