A plan that shows income and expenses over a period of time

Operating Budget

Explanation:

An "Operating Budget" is crucial for a company in terms of planning its operations. It shows the company's revenue and expenses over a period of time.  

It is composed of the following components: revenue, variable costs, non-cash expenses, non-operating expenses and capital costs.

The Operating Budget is planned ahead of time. It becomes a goal which the company tries to follow or achieve in order to become more profitable.

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