Which budget includes the control of short-term assets?

The comprehensive budget encompasses all aspects of an organization’s financial planning, including the control of short-term assets. It integrates various financial components, such as revenue, expenses, and resource allocation, allowing for an overarching view of the finances. This budget is essential for managing liquidity and ensuring that there is enough short-term capital available to meet operational needs.

In particular, by monitoring short-term assets through the comprehensive budget, organizations can better understand their cash flow dynamics. This aids in making informed decisions regarding resource utilization, investments, and managing day-to-day expenditures. A comprehensive budget enables managers to anticipate financial challenges and plan for expenditures effectively.

In contrast, the revenue budget focuses primarily on projected income streams, while the expense budget deals with expected outlays. The statistics budget, on the other hand, generally involves a detailed analysis of operational metrics rather than financial control over assets. Therefore, the comprehensive budget is the most suitable choice for overseeing short-term asset management.