A budget corresponds to the list of objectives that a manager must

achieve in order to obtain variable remuneration; the objectives are defined

unilaterally by the hierarchy and relate to a certain number of action plans

that the manager must implement.

A budget is a twelve-month financial envelope that a manager must not

exceed, on pain of being penalised by his hierarchy or having his objectives

revised upwards.

A budget is a list of action plans that an organisation assigns to each

manager with a view to progress in his or her respective area of

responsibility.

A budget is a formalised one-year plan that determines

both the quantified objectives that a manager must achieve within this

timeframe and the resources available to achieve these objectives.