Cash Budget
Short-term cash-flow forecast used to plan liquidity, borrowing needs, covenant headroom, and operating funding gaps.
Operating and Cash Budgets covers Cash Budget, Operating Budget, Operating Statement, Runway, and related corporate-finance topics for project appraisal, capital budgets, investment inputs, and return screening.
Operating and Cash Budgets covers capital budgeting, project appraisal, investment inputs, budgets, payback tools, return metrics, and funding constraints used to allocate corporate capital.
Use these pages when a project, expansion, budget, or long-term investment decision changes cash flows, risk, hurdle rates, capital requirements, or value creation. It sits inside Capital Budgeting: How Firms Decide Which Long-Term Investments Deserve Capital, so readers can move up when the broader company-finance context matters.
Use the table below to choose the narrower corporate-finance branch before applying a term to a model, board memo, financing analysis, transaction review, or risk assessment. Move into the term page when the evidence source, calculation, agreement, filing, account, or governance right matters.
| Area | Use it for |
|---|---|
| Cash Budget | Short-term cash-flow forecast used to plan liquidity, borrowing needs, covenant headroom, and operating funding gaps. |
| Operating Budget | Accrual-based revenue and expense plan used to control operations, test margins, and connect business activity with cash needs. |
| Operating Statement | Internal performance report comparing operating revenue, costs, and profit against budget to explain margins, variance, and controllable results. |
| Runway | Liquidity measure estimating how long a company can operate before current cash is exhausted at its net burn rate. |
| Variable Expense | Cost that changes with business activity, used in budgeting, margin analysis, contribution margin, and operating leverage decisions. |
Capital-budgeting content is educational and does not recommend a project, acquisition, security, or financing decision.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
Short-term cash-flow forecast used to plan liquidity, borrowing needs, covenant headroom, and operating funding gaps.
Accrual-based revenue and expense plan used to control operations, test margins, and connect business activity with cash needs.
Internal performance report comparing operating revenue, costs, and profit against budget to explain margins, variance, and controllable results.
Liquidity measure estimating how long a company can operate before current cash is exhausted at its net burn rate.
Cost that changes with business activity, used in budgeting, margin analysis, contribution margin, and operating leverage decisions.