How frequently should the budget review occur? Under what conditions is this different and when will the review occur in that case?
The budget review is the same regulated procedure as drawing up or executing the budget. Possible deviations from the planned indicators during the budget period arise under the influence of both external factors (mainly suppliers and buyers) and internal ones. The most common reason for reviewing budgets is to adjust the sales plan. The adjusted annual budget makes it possible to adequately assess the degree of attainment of the target annual indicators and promptly take the measures necessary to meet the targets.