Anggaran ya iku sawijining rencana keuangan, kang awujud pratélan rencana blanjan lan pendapatan. Iki uga kalebu rencana nyelengi, utang lan mènèhi utang.

Anggaran dai sawijining barang kang wigati ing babagan mikro ékonomi, amarga ing kono migunakaké anggaran kanggo nggambaraké marang-barang kang didol-tinuku. Anggaran uga dijarwakake sawijining rencana organisasi kang diwujudake ing angka-angka.

Tujuan Anggaran 
Anggaran duwé tujuan:

 Nyediakake prakiraan pendapatan lan blanja-blana kang uga ateges gawé sawijining modhel kepriye stragegi bisnis kang dinggo bisa nyengkuyung keuangan.
 Nyedhiakake data keuangan kang jangkep lan terukur kanggo gawé kira-kira
 Netepake biaya kango sawijining proyek, program utawa operasi

Wigati anané anggaran 

Anggaran nyengkuyung rencana kang bakal ditindakake kanthi yedhiani pathokan manawa ana owah-owahan kaanan lan langkah kang bakal dijupuk.

Budget helps to aid the planning of actual operations by forcing managers to consider how the conditions might change and what steps should be taken now and by encouraging managers to consider problems before they arise. It also helps co-ordinate the activities of the organization by compelling managers to examine relationships between their own operation and those of other departments. Other essentials of budget include:

    To control resources
    To communicate plans to various responsibility center managers.
    To motivate managers to strive to achieve budget goals.
    To evaluate the performance of managers
    To provide visibility into the company's performance

Anggaran Pamaréntah 

Anggaran pamaréntah ya iku rankuman rencana pamaréntah ing babagan penerimaan lan blanja ingh sawijing periodhe, racaké tahunan kang karan taun anggaran. Ing Indonesia, anggaran pamaréntah karan Anggaran Pendapatan dan Belanja Nagara (APBN)

Keuangan
Pamaréntahan
Keuangan Publik
Manajemen