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.
Sources & evidence · 7
Direct term-level sources and supporting source families.
- U.S. Small Business Administration — Write your business planDirect source · primary · checked 2026-08-16
- IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
- U.S. Bureau of Labor Statistics — BLS GlossaryDirect source · primary · checked 2026-08-16
- OECD — G20/OECD Principles of Corporate Governance 2023Direct source · institutional · checked 2026-08-16
- Financial Accounting Standards Board — FASB Accounting Standards CodificationSupporting source family · primary · checked 2026-08-16
- U.S. Small Business Administration — Break-even pointSupporting source family · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsSupporting source family · primary · checked 2026-08-16