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Vertical budget

What is a vertical budget and how is it used in a small business? 
A vertical budget is a column of financial projections, each of which are beside a line item element of your business' financial operation. Vertical budgets are handy because they identify all of the individual financial components of your business, including revenue and expenses, for the budget period, which can be a month, a quarter or a fiscal year.

What vertical budgets don't do is demonstrate the unrelenting impact that the passage of time has on a business' financial operation. That requires a horizontal budget, also called a speadsheet, or electronic spreadsheet, which is typically for 12 months.

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