What are BDR and BDDKS?

BDR (Budget of Income and Expenses) and BDDC (Cash Flow Budget) are key financial documents in company management.

• BDR reflects planned income and expenses for a specific period. It shows how much the company expects to earn and spend, including operational and non-operational items.

• BDDC shows cash flow — inflows and outflows of money. This is important for understanding liquidity and the company's ability to meet its obligations.

Example:

• BDR includes sales, cost of goods sold, salaries, rent.
• BDDC reflects receipts from clients, payments to suppliers, taxes, investments.

Thus, BDR helps plan profitability, and BDDC manages cash flows and ensures solvency.