Budgeting - r-sb.at

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Planning Calculations and Budgeting

Planning calculations serve to resolve specific operational decision-making tasks. The planning calculation produces a summarised company budget, which consists of the following components:

Performance budget or projected profit and loss account
Financial plan
Projected balance sheet

In the performance budget area, the determined operational result is transferred to the actual after-tax company result, which forms the starting point for the financial plan. This in turn aims to determine the actual cash requirement or surplus for the period.

This is done through a cash flow statement structured by activity areas such as operating activities, investment and financing activities, by considering only cash-effective expenses and income. Finally, the projected balance sheet is obtained from the figures in the projected profit and loss account and the financial plan.

Planning calculations are future-oriented and an essential internal decision-making instrument. Since the specific characteristics of each company must be taken into account and there is no universally applicable calculation scheme, close collaboration between client and tax adviser is absolutely essential.

What our customers say

Personico GmbH

Hold Bernd

"Working with RSB Tax Advisory has always been characterized by the highest level of professionalism and trust. For my personnel leasing business, I receive qualified answers very quickly, even when I have short-notice questions. The tax advice is of an excellent professional standard, and I always feel well advised and comprehensively supported. I can highly recommend RSB Tax Advisory in every respect."

Raith Vincent

"At our sawmill, a handshake and mutual trust still mean everything. RSB Steuerberatungs GmbH is always quick to respond and provides advice on an equal footing. A key milestone for our company was the recent transfer of the business to my son, and throughout this process we received outstanding, professional support. My son has already decided that he will remain a client of this firm in the future. Thank you for the many years of excellent cooperation!"

Managing Director, Pharmaceutical Sector (anonymous)

Simply fantastic how you support us with VAT matters – as always – in such an uncomplicated and professionally excellent way.

ERS Elektroanlagen GmbH

Augustin Rosenberger & Manfred Sallegger

"Since the founding of our company, the professionals at RSB Tax Consultancy have been supporting and guiding us in all our matters. With them, we have found experienced and competent partners who allow us to confidently look ahead in the right direction."

Technik Center Rosel GmbH

Josef Rosel

"A reliable and competent tax consultancy – I can highly recommend!"

Winkelbauer GmbH

Michael Winkelbauer

"Mag. Hannes Reisenhofer is a reliable partner who always has innovative ideas. I particularly appreciate his consulting expertise and strong implementation skills. I am also delighted to be working with a regional partner here, as quick response times are important to us."

The Alternative Board

Dipl.-Ing. Jürgen Reisinger

"The team at RSB tax consultancy proactively provides me with suggestions for optimising my business model."

Andersdenker OG

Marcus Wissgott

"In today’s world, with regulations and requirements becoming increasingly complex, we need a tax consultancy that offers up-to-date expertise and high professional competence. In RSB, we have found the perfect partner and are very satisfied with our cooperation."

StyrianPLUS Versicherungsmakler & Finanzberatungs OG

Akad. Vkfm. Manfred Schinnerl

"We can highly recommend our tax consultant. His expertise, prompt responses, and the cooperative atmosphere make him a valuable partner in all tax-related matters. We look forward to continuing our successful collaboration!"