income and expenditure plan; budget plan
A financial plan that projects both income and expenses, often used in business, project management, or personal finance contexts.
We draw up an income and expenditure plan for the new business.
We set the budget based on the income and expenditure plan.
Compound of 収支 (income and expenditure) and 計画 (plan). The exact historical derivation is uncertain, but the meaning is transparent from its components.