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THE BUDGET: AN IMPRECISE DOCUMENT FOR COST ANALYSIS

Joseph Eisner (Director, Plainedge Public Library, Massapequa, New York.)

The Bottom Line

ISSN: 0888-045X

Article publication date: 1 February 1992

Abstract

In a previous column in the Winter 1990 issue (volume 4, number 4, page 37), it was pointed out that the budget document usually reflects out‐of‐pocket costs and not true costs. Here are some further examples.

Citation

Eisner, J. (1992), "THE BUDGET: AN IMPRECISE DOCUMENT FOR COST ANALYSIS", The Bottom Line, Vol. 5 No. 2, pp. 36-36. https://doi.org/10.1108/eb025331

Publisher

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MCB UP Ltd

Copyright © 1992, MCB UP Limited