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Dictionary by pitch.dog
Roles, responsibility & decision rights · Core

Budget owner

Also called: cost-centre owner

ELI5

The person accountable for a budget and its use.

Used in conversation

“Who owns budget owner, and who has the authority to approve it?”

Pitch context

You will see “Budget owner” in organisation plans, workforce reviews, change programmes and people reports when the discussion reaches roles, responsibility & decision rights.

Why it matters: In roles, responsibility & decision rights, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Connected terms

  • Budget holderThe search label “budget owner” can route to both entries.
  • Economic buyerThe search label “budget owner” can route to both entries.
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Sources & evidence · 7

Direct term-level sources and supporting source families.