So, in order to calculate the budget, plan, which will include the budget, i.e. the types of income that come into the community and items of expenditure of this budget. Items of income of the budget of each community their own. In the family budget, they consist of wages of both parents, the pension and children's allowances and other types of income (income from renting living space, the income from the sale of products of own production or household items, etc.). When it comes to a certain company, then revenues in the budget consists of income from operations, the sale of products, income from the sale of the shares. revenues of the state budget is more complicated, it is calculated the Ministry of Finance and budget, state enterprises, tax inspections, funds and other State revenues are formed by tax and non-tax revenues.
The excess of income over his consumption is called a surplus. The excess of budgetary expenditure over income deficit. As already mentioned, to calculate the budget deficit is necessary to make a budget plan. For example, to calculate the family budget, take a notebook and record all anticipated income for the month salary and my half child allowance (if any), etc. Add up these amounts. This record will be an asset to your budget.
The expenditure of your budget are: the payment for utilities, cost of food, clothing, payment of various training courses, loan payment, tax payments, payment of kindergarten, etc. Add up these amounts.
Compare the amount received. If the amount of the income exceeds the expense amount in the budget surplus. And it's good - it means you will be able to set aside a certain amount for a vacation or to purchase any piece of furniture or a car.
But if the amount of your budget exceeds the amount of his income, it means you have a deficit, and you live beyond your means. You need to either increase revenues (to change jobs more lucrative, find more work, etc.), or to reduce costs (buying less expensive clothes, food, etc.). The excess of budget expenditures over revenues will be the sum of the budget deficit.