The Heavy Tank M6 was an American heavy tank designed during World War II . The tank was produced in small numbers and never saw combat.
104-573: Because of limited budgets for tank development in the interwar years, at the outbreak of World War II the United States Army possessed few tanks, though it had been keeping track of the use of tanks in Europe and Asia. Successful employment of armored units in 1939–40, mostly by the Germans , gave momentum to a number of US tank programs, including a heavy tank. The United States possessed
208-608: A business , division , or corporation is a financial forecast for the near-term future, usually the next accounting period , aggregating the expected revenues and expenses of the various departments – operations, human resources , IT, etc. It is thus a key element in integrated business planning , with measurable targets correspondingly devolved to departmental managers (and becoming KPIs ); budgets may then also specify non-cash resources, such as staff or time. The budgeting process requires considerable effort , often involving dozens of staff; final sign-off resides with both
312-583: A government is a summary or plan of the anticipated resources (often but not always from taxes) and expenditures of that government. There are three types of government budgets: the operating or current budget, the capital or investment budget, and the cash or cash flow budget. The federal budget is prepared by the Office of Management and Budget , and submitted to Congress for consideration. Invariably, Congress makes many and substantial changes. Nearly all American states are required to have balanced budgets , but
416-950: A hydramatic transmission , while a possibility of using a torque converter or an electric transmission was also to be checked. The project was first publicly disclosed in August 1940 when the Army awarded Baldwin Locomotive Works in Pennsylvania a $ 5.7 million contract for the production of 50 tanks. The Army envisioned building 500 of this type. The first T1E1 was delivered to the Army in December 1941. From 1941 to 1942, three prototypes were built: one with electric transmission and two with torque converter transmission. Variants with hydramatic transmission were never completed. The prototypes also differed in hull assembly method: one had
520-440: A bow mount (operated by the assistant driver), two .30 caliber machine guns in the front plate (fired electrically by the driver), one .30 caliber in the commander's cupola and one .50 caliber in a rotor mount for anti-aircraft use in the right rear of the turret roof (operated by the loader). The crew consisted of commander (seated in the turret left), gunner to the right of the gun, gun loader (turret), driver and assistant driver in
624-399: A budget allows companies , authorities , private entities or families to establish priorities and evaluate the achievement of their objectives. To achieve these goals it may be necessary to incur a deficit (expenses exceed income) or, on the contrary, it may be possible to save, in which case the budget will present a surplus (income exceed expenses). In the field of commerce, a budget
728-533: A bulldozer blade, the Duplex Drive system, flamethrowers for Zippo flame tanks , and various rocket launchers such as the T34 Calliope . British variants (DDs and mine flails ) formed part of the group of specialized vehicles collectively known as " Hobart's Funnies " (after Percy Hobart , commander of the 79th Armoured Division ). The M4 Sherman's basic chassis was used for all the sundry roles of
832-431: A defined period , often one year or a month. A budget may include anticipated sales volumes and revenues , resource quantities including time, costs and expenses , environmental impacts such as greenhouse gas emissions, other impacts, assets , liabilities and cash flows . Companies, governments, families, and other organizations use budgets to express strategic plans of activities in measurable terms. Preparing
936-693: A key component of the Allied war effort. The Sherman's role as the backbone of U.S. armored forces in World War II cemented its legacy as one of the most influential tank designs of the 20th century. Despite its limitations—such as relatively thin armor compared to German heavy tanks like the Tiger and Panther —the M4 was designed to be both affordable and adaptable. Its widespread deployment, durability, and ease of maintenance ensured it remained in service throughout
1040-477: A low-velocity T6 75 mm (2.95 inch) gun, a secondary turret with a 37 mm gun and a coaxial .30 caliber (7.62 mm) machine gun , and another secondary turret with a 20 mm gun and a coaxial .30 caliber machine gun. Four .30 caliber machine guns were to be installed in ball mounts, two in the glacis (front) plate and two in the rear corners of the hull. The design was somewhat similar in concept to multi-turreted breakthrough tanks developed in Europe in
1144-613: A massive industrial infrastructure and large numbers of engineers that would allow for mass production of tanks. Following the Chief of Infantry recommendation from May 1940, the US Army Ordnance Corps started to work on a 50-ton heavy tank design. The project was approved in June and the vehicle received the designation Heavy Tank T1 . Initially, a multi- turreted design was proposed, with two main turrets each armed with
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#17327730330311248-746: A modern mechanized force. These included the M10 and M36 tank destroyers; M7B1 , M12 , M40 , and M43 self-propelled artillery; the M32 and M74 "tow truck"-style recovery tanks with winches, booms, and an 81 mm mortar for smoke screens; and the M34 (from M32B1) and M35 (from M10A1) artillery prime movers . Pullman-Standard Car Company American Locomotive Co. Baldwin Locomotive Works Federal Machine and Welder Co. During World War II, approximately 19,247 Shermans were issued to
1352-424: A more capable but heavier tank. Tank destroyer battalions using vehicles built on the M4 hull and chassis, but with open-topped turrets and more potent high-velocity guns, also entered widespread use in the Allied armies. Even by 1944, most M4 Shermans kept their dual-purpose 75 mm gun. By then, the M4 was inferior in firepower and armor to increasing numbers of German upgraded medium tanks and heavy tanks but
1456-506: A more efficient and versatile design, leading to the development of the M4 Sherman. The M4 Sherman retained much of the mechanical design of the M3, but it addressed several shortcomings and incorporated improvements in mobility, firepower, and ergonomics. One of the most significant changes was the relocation of the main armament—initially a 75 mm gun—into a fully traversing turret located at
1560-414: A personal budget. There are several methods and tools available for creating, using, and adjusting a personal budget. For example, jobs are an income source, while bills and rent payments are expenses. A third category (other than income and expenses) may be assets (such as property, investments, or other savings or value) representing a potential reserve for funds in case of budget shortfalls. The budget of
1664-605: A pivotal role in the success of the Allied forces. In terms of tank production, the only World War II-era tank to exceed the M4’s production numbers was the Soviet T-34 , with approximately 64,549 units built. On the battlefield, the Sherman was particularly effective against German light and medium tanks during the early stages of the war, notably between 1939 and 1942. Its 75 mm gun and relatively superior armor provided an edge over
1768-470: A production program calling for 120,000 tanks for the Allied war effort. Although the American industrial complex was not affected by enemy aerial bombing or submarine warfare as was Japan , Germany and, to a lesser degree, Great Britain , an enormous amount of steel for tank production was diverted to the construction of warships and other naval vessels. Steel used in naval construction amounted to
1872-589: A rotor mount and the left front machine gun were removed. However, by the time the M6 was ready for production, the Armored Corps had lost interest in the project. The advantages the M6 offered over medium tanks – its much thicker armor and slightly more powerful gun – were offset partly by the shortcomings of the design – such as very high silhouette, awkward internal layout and reliability problems – and partly by logistical concerns due to its weight. In early 1942,
1976-460: A stop. This feature proved useful in ensuring the tank could quickly take aim after halting to fire, enhancing its effectiveness in combat. However, by modern standards, this system was relatively rudimentary compared to more advanced stabilizers. The development of the M4 Sherman emphasized key factors such as reliability, ease of production, and standardization. The U.S. Army and the designers prioritized durability and maintenance ease, which ensured
2080-553: A tank designed by the Canadian General Staff, also influenced the development of the American Sherman tank. Before long American military agencies and designers had accumulated sufficient experience to forge ahead on several points. In the field of tank armament, the American 75 mm and 76 mm dual-purpose tank guns won the acknowledgment of British tank experts. Detailed design characteristics for
2184-809: A third of the battalions and none of the divisions were deployed to the Pacific Theater. The Imperial Japanese Army (IJA) deployed only their 1st Tank Division and 2nd Tank Division to the Pacific during the war with the 3rd Tank Division being deployed in Burma , China and Manchukuo 's border with the Soviet Union and the 4th Tank Division remaining on the Japanese home islands in preparation for an allied invasion that never came. Armor from both sides mostly operated in jungle terrain that
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#17327730330312288-559: A typical U.S. infantry division had attached for armor support an M4 Sherman battalion, a tank destroyer battalion, or both. After World War II, the Sherman, particularly the many improved and upgraded versions, continued to see combat service in many conflicts around the world, including the UN forces in the Korean War , with Israel in the Arab–Israeli wars , briefly with South Vietnam in
2392-514: A unique design that featured the main armament mounted in a side sponson. The Grant variant, used by British forces, employed a lower-profile turret based on British designs, while the Lee variant, used by the United States, retained the original American turret design. Despite the M3's effectiveness, the tank’s unconventional layout and the limitations of its hull-mounted gun prompted the need for
2496-561: A vehicle with the 76 mm gun, B for the 105 mm howitzer, C for the 17-pounder gun, and Y for any vehicle equipped with horizontal volute spring suspension (HVSS), e.g. British operated M4A1(76) was known as Sherman IIA. Early Shermans mounted a 75 mm medium-velocity general-purpose gun . Although Ordnance began work on the T20/22/23 series as Sherman replacements, the Army Ground Forces were satisfied with
2600-513: A welded hull and two had cast hulls. On 26 May 1942, two variants with torque converter transmission were standardized as M6 (cast hull) and M6A1 (welded hull). Standardization of the electric transmission equipped T1E1 as the M6A2 was never approved, but the manufacturing of the vehicle was nevertheless recommended. It was proposed by the Ordnance Corps that 115 T1E1s would be built for
2704-468: Is also a financial document or report that details the cost that a service will have if performed. Whoever makes the budget must adhere to it and cannot change it if the client accepts the service. A budget expresses intended expenditures along with proposals for how to meet them with resources. A budget may express a surplus , providing resources for use at a future time, or a deficit in which expenditures exceed income or other resources. The budget of
2808-471: Is in offensive operations against hostile rear areas. The M4 was, therefore, not originally intended primarily as an infantry support tank . It placed tanks in the "striking echelon" of the armored division and placed the infantry in the "support echelon", without directing that tanks should only seek to attack other tanks, thus leaving target selection up to the field commander based on what types of units were available to him to attack. A field manual covering
2912-582: Is in operation in relation to a State or a Union Territory, preparation of the Budget of such State. The first budget of India was submitted on 18 February 1860 by James Wilson . P C Mahalanobis is known as the father of Indian budget. The Philippine budget is considered the most complicated in the world, incorporating multiple approaches in one single budget system: line-item (budget execution), performance (budget accountability), and zero-based budgeting . The Department of Budget and Management (DBM) prepares
3016-504: The Axis nations . The T6 prototype was completed on 2 September 1941. The upper hull of the T6 was a single large casting. It featured a single overhead hatch for the driver and a hatch in the side of the hull. In the later M4A1 production model, this large casting was maintained, although the side hatch was eliminated, and a second overhead hatch was added for the assistant driver. The modified T6
3120-655: The Korean War , the M4A3E8 Easy Eight was the main tank force of the U.S. military until the signing of the armistice agreement. At the outbreak of the war, the U.S. military tried to deploy the M4A3E8, a medium-sized tank of the same class, to respond to North Korean T-34-85, but there were few tanks available for rapid deployment from the Far East due to disarmament after World War II. The U.S. Far East Command collected 58 M4A3E8 scattered throughout Japan, created
3224-763: The Lend-Lease program to the British Commonwealth , Soviet Union , and other Allied Nations . The tank was named by the British after the American Civil War General William Tecumseh Sherman . The M4 Sherman tank evolved from the M3 Lee , a medium tank developed by the United States during the early years of World War II. The M3, also known by its service names "Grant" and "Lee," was characterized by
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3328-688: The Republic of Korea Marine Corps during the war while the Army operated M36 GMCs as its main armored asset. After World War II, the U.S. kept the M4A3E8 Easy Eight in service, with either the 76 mm gun or a 105 mm M4 howitzer. The U.S. Army replaced the M4 in 1957, in favor of the M47 Patton , M48 Patton and, M60 Patton . The U.S. continued to transfer Shermans to its allies, which contributed to widespread foreign use. The Israeli Defense Force used Shermans from its creation in 1948 until
3432-931: The Second Battle of El Alamein in October 1942 with the British 8th Army . At the start of the offensive, there were 252 tanks fit for action. These equipped the British 9th Armoured Brigade (for the battle under the New Zealand Division ), 2nd Armoured Brigade (1st Armoured Division), and 8th and 20th Armoured Brigades (10th Armoured Division). Their first encounter with tanks was against German Panzer III and IV tanks with long 50 mm and 75 mm guns engaging them at 2,000 yards (1,800 m). There were losses to both sides. The first U.S. Shermans in battle were M4s and M4A1s in Operation Torch
3536-607: The Sherman Firefly ). Some were fitted with a 105 mm howitzer to act as infantry support vehicles. The relative ease of production allowed large numbers of the M4 to be manufactured, and significant investment in tank recovery and repair units allowed disabled vehicles to be repaired and returned to service quickly. These factors combined to give the Allies numerical superiority in most battles, and many infantry divisions were provided with M4s and tank destroyers. By 1944,
3640-598: The Vietnam War , and on both sides of the Indo-Pakistani War of 1965 . The United States Army Ordnance Department designed the M4 medium tank as a replacement for the M3 medium tank. The M3 was an up-gunned development of the M2 medium tank of 1939, in turn, derived from the M2 light tank of 1935. The M3 was developed as a stopgap measure until a new turret mounting a 75 mm gun could be devised. While it
3744-474: The financial director and operations director . The responsibility usually sits within the company's financial management area in general, sometimes, specifically in " FP&A ". Professionals employed in this role are often designated " Budget Analyst ", a specialized financial analyst function. Organisations may produce functional budgets, relating to activities, and / or cash budgets, focused on receipts and payments. Incremental budgeting starts with
3848-461: The share price could suffer where these figures have been communicated to analysts . Criticism is sometimes directed at the nature of budgeting, and its impact on the organization. Additional to the cost in time and resources, two phenomena are identified as problematic: First, it is suggested that managers will often "game the system" in specifying targets that are easily attainable, and / or in asking for more resources than required, such that
3952-511: The 1920s and throughout the 1930s, such as the 1925 British Vickers A1E1 Independent or the Soviet T-35 of the early 1930s, albeit on a much more powerful scale: the older tank designs were typically armed with a single light or medium-caliber main gun and multiple machine guns, and had armor only sufficient to protect from small arms fire. Later in the decade, however, European tank developers switched to single-turret designs. By October,
4056-564: The 1980s, having first acquired a single M4A2 lacking the main armament from British forces as they withdrew from Israel. The popularity of the tank (having now been re-armed) compared to the outdated, 1934-origin French Renault R35 interwar light tanks with their 37 mm short-barreled guns, which made up the bulk of the IDF's tank force, led to the purchase of 30 unarmed M4(105 mm)s from Italian scrapyards. Three of these, plus
4160-562: The 8072nd Temporary Tank Battalion (later renamed to the 89th Tank Battalion) on 17 July and landed them in Busan on 1 August. The 8072nd Temporary Tank Battalion was immediately deployed for Battle of Masan to support the 25th U.S. Infantry Division. Since then, a total of 679 M4A3E8 were deployed on the Korean Peninsula in 1950. The M4A3E8 and T-34 -85 were comparable and could destroy each other at normal combat ranges, although
4264-587: The American tanks to the British ones, but preferred Soviet ones most of all. While combat in the European theater often consisted of high-profile armored warfare, the mainly naval nature of the Pacific Theater of Operations (PTO) relegated it to secondary status for both the Allies and the Japanese. While the U.S. Army fielded 16 armored divisions and 70 separate tank battalions during the war, only
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4368-481: The Army accepted a limited run of 254 M4A3E2 "Jumbo" Shermans, which had very thick hull armor and the 75 mm gun in a new, better-protected T23-style turret ("Jumbos" could mount the 76 mm M1 cannon), to assault fortifications, leading convoys, and spearhead armored columns. The M4A3 model was the first to be factory-produced with the HVSS system with wider tracks to distribute weight, beginning in August 1944. With
4472-560: The British tank mission in the U.S., the tank was displayed in London and is now an exhibit at The Tank Museum , Bovington, UK. In World War II, the U.S. Army ultimately fielded 16 armored divisions, along with 70 separate tank battalions, while the U.S. Marine Corps fielded six tank battalions. A third of all Army tank battalions, and all six Marine tank battalions, were deployed to the Pacific Theater of Operations (PTO). Before September 1942, President Franklin D. Roosevelt had announced
4576-629: The Israeli Army upgraded about 180 M4A1(76)W HVSS Shermans with the French 105 mm Modèle F1 gun, re-engined them with Cummins diesel engines, and designated the upgraded tank Sherman M-51 . The Sherman tanks, fighting alongside the 105 mm Centurion Shot Kal and M48 Patton tanks, were able to defeat the T-34-85, T-54/55/62 series, and IS-3 tanks used by the Egyptian and Syrian forces in
4680-462: The M3's 75 mm gun. This would later become the Sherman. The Sherman's reliability resulted from many features developed for U.S. light tanks during the 1930s, including vertical volute spring suspension , rubber-bushed tracks, and a rear-mounted radial engine with drive sprockets in front. The goals were to produce a fast, dependable medium tank able to support infantry, provide breakthrough striking capacity, and defeat any tank then in use by
4784-456: The M4 and Armored Force Board considered some features of the experimental tanks unsatisfactory. Continuing with M4 minimized production disruption but elements of the experimental designs were incorporated into the Sherman. Later M4A1, M4A2, and M4A3 models received the larger turret with high velocity 76 mm gun trialed on the T23 tank. The first standard-production 76 mm gun-armed Sherman
4888-474: The M4 was submitted by the Ordnance Department on 31 August 1940, but the development of a prototype was delayed while the final production designs of the M3 were finished and the M3 entered full-scale production. On 18 April 1941, the U.S. Armored Force Board chose the simplest of five designs. Known as the T6, the design was a modified M3 hull and chassis, carrying a newly designed turret mounting
4992-525: The M4A1 differed from the other variants by its fully cast upper hull, with a distinctive rounded appearance. The M4A4 had a longer engine that required a longer hull and more track blocks, and thus the most distinguishing feature of the M4A4 was the wider longitudinal spacing between the bogies. "M4A5" was an administrative placeholder designation for Canadian Ram tank . The M4A6 had a radial diesel engine as well as
5096-626: The M6 had been cancelled. In August 1944, the Ordnance Corps recommended modifying the T1E1s to build 15 specially armored and armed tanks to meet a need for attacking heavily fortified areas. These 77-ton vehicles – designated M6A2E1 – with thicker (equivalent to 7.5-inch (190 mm) vertical protection) glacis armor and a turret developed for the T29 Heavy Tank , armed with a T5E1 105 mm gun but no increase in engine power. Ordnance believed they could be delivered by November. The proposal
5200-578: The Middle East as quickly as possible." The US considered collecting all Shermans together to be able to send the 2nd Armored Division under Patton to reinforce Egypt, but delivering the Shermans directly to the British was quicker and over 300 – mostly M4A1s, but also including M4A2s – had arrived there by September 1942. The Shermans were modified for desert warfare with shields over the tracks and another stowage. The Sherman first saw combat at
5304-796: The National Expenditure Program and forwards it to the Committee on Appropriations of the House of Representatives to come up with a General Appropriations Bill (GAB). The GAB will go through budget deliberations and voting; the same process occurs when the GAB is transmitted to the Philippine Senate . After both houses of Congress approves the GAB, the President signs the bill into a General Appropriations Act (GAA); also,
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#17327730330315408-460: The Ordnance Department set a production target of 250 a month, with Fisher as a second contractor to meet a planned expansion in the size of the army. However, by September, the focus had changed, with tank production scaled back and more aircraft for the USAAF. Under this new "Army Supply Program", the M6 production was cut from 5,000 to a little over 100. By the end of 1942, the Armored Corps were of
5512-758: The Pacific. However, the Chief of the Army's Armored Force, Lt. Gen. Jacob L. Devers , ordered that no diesel-engined Shermans be used by the Army outside the Zone of Interior (the continental U.S.). The Army used all types for either training or testing within the United States but intended the M4A2 and M4A4 (with the A57 Multibank engine) to be the primary Lend-Lease exports. Shermans were being issued in small numbers for familiarization to U.S. armored divisions when there
5616-452: The President may opt to veto the GAB and have it returned to the legislative branch or leave the bill unsigned for 30 days and lapse into law. There are two types of budget bill veto: the line-item veto and the veto of the whole budget. A personal budget or home budget is a finance plan that allocates future personal income towards expenses , savings and debt repayment. Past spending and personal debt are considered when creating
5720-476: The Sherman. Such units included the 1st Guards Mechanized Corps , the 3rd Guards Mechanized Corps and the 9th Guards Mechanized Corps , amongst others. According to Soviet tanker Dmitriy Loza, the Sherman was held in good regard and viewed positively by many Soviet tank crews, with compliments given to its reliability, ease of maintenance, generally good firepower (referring especially to the 76 mm gun version) as well as an auxiliary power unit (APU) to keep
5824-422: The U.S. Army and about 1,114 to the U.S. Marine Corps. The U.S. also supplied 17,184 to United Kingdom (some of which in turn went to the Canadians and the Free Poles), while the Soviet Union received 4,102 and an estimated 812 were transferred to China . These numbers were distributed further to the respective countries' allied nations. The U.S. Marine Corps used the diesel M4A2 and gasoline powered M4A3 in
5928-405: The US Army for "extended service tests", between that and Services of Supply instruction to increase production with the balance going to aid US allies, this would mean 50 M6s and 65 M6A1s built for the British. Production started in December 1942. Some minor changes were introduced in the production vehicles: the cupola was replaced by a double-door hatch with a ring mount, while the machine gun in
6032-404: The US developers reached the same conclusion as their European counterparts. The armament was changed to a single vertically stabilized 3-inch (76.2 mm) gun and a coaxial 37 mm gun in a single three-man turret with both manual and electric traverse. The turret had a commander's cupola identical to that of the M3 Medium Tank . Additional armament consisted of two .50 caliber machine guns in
6136-458: The United States approached entry into World War II, armored employment was doctrinally governed by Field Manual 100–5, Operations (published May 1941, the month following selection of the M4 tank's final design). That field manual stated: The armored division is organized primarily to perform missions that require great mobility and firepower. It is given decisive missions. It is capable of engaging in all forms of combat, but its primary role
6240-412: The advantage of Allied armor over Axis armor and was superior to the lighter German and Italian tank designs. For this reason, the US Army believed that the M4 would be adequate to win the war, and relatively little pressure was initially applied for further tank development. Logistical and transport restrictions, such as limitations imposed by roads, ports, and bridges, also complicated the introduction of
6344-410: The awkward and inefficient crew stations, and the superfluous 37mm gun. However, in October, the tank had performed well enough at Aberdeen Proving Ground to proceed. The Ordnance Corps had expected the 76 mm gun to be lacking, and the T1E1 prototype was tested with a T7 90 mm gun and was found to be a satisfactory gun platform, although the poor turret layout was again noted. By this point,
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#17327730330316448-450: The budget from the previous period, while under zero-based budgeting activities/costs are included only if justified. Under all approaches expected sales or revenue, is typically the starting point; this will be based on the business' planning for the period in question. Directly related elements and costs are typically linked to these ( activity based costing may be employed). Support and management functions may be revisited, and
6552-403: The center of the vehicle. This design allowed for more flexible and accurate fire control, enabling the crew to engage targets with greater precision than was possible on the M3. Additionally, the M4 featured a one-axis gyrostabilizer , which, while not precise enough to allow for accurate firing while in motion, helped keep the gun roughly aimed in the direction of the target when the tank came to
6656-423: The demands of mass production and quick deployment. The M4 Sherman was designed to be more versatile and easier to produce than previous models, which proved vital as the United States entered World War II. It became the most-produced American tank of the conflict, with a total of 49,324 units built, including various specialized variants. Its production volume surpassed that of any other American tank, and it played
6760-544: The elongated chassis of the M4A4, but only 75 of these were ever produced. Most Sherman sub-types ran on gasoline. The air-cooled Continental-produced Wright R-975 Whirlwind 9-cylinder radial gasoline engine in the M4 and M4A1 produced 350 or 400 horsepower (260 or 300 kW). The M4A3 used the liquid-cooled 450 hp (340 kW) Ford GAA V8 gasoline engine, and the M4A4 used the liquid-cooled 370 hp (280 kW) 30 cylinder Chrysler A57 multibank gasoline engine. There were also two diesel-engined variants. The M4A2
6864-553: The equivalent of approximately 67,000 tanks; and consequently, only about 53,500 tanks were produced during 1942 and 1943. The Army had seven main sub-designations for M4 variants during production: M4, M4A1, M4A2, M4A3, M4A4, M4A5, and M4A6. These designations did not necessarily indicate linear improvement; in that "M4A4" did not indicate it was better than "M4A3". These sub-types indicated standardized production variations, which were often manufactured concurrently at different locations. The sub-types differed mainly in engines, although
6968-429: The federal government is allowed to run deficits. The budget is prepared by the Budget Division Department of Economic Affairs of the Ministry of Finance annually. The Finance Minister is the head of the budget making committee. The present Indian Finance minister is Nirmala Sitharaman . The Budget includes supplementary excess grants and when a proclamation by the President as to failure of Constitutional machinery
7072-513: The following month. On 6 December, near Tebourba, Tunisia , a platoon from the 2nd Battalion, 13th Armored Regiment was lost to enemy tanks and anti-tank guns. Additional M4s and M4A1s replaced M3s in U.S. tank battalions over the course of the North African campaign. The M4 and M4A1 were the main types in U.S. units until the fall of 1944 when the Army began replacing them with the preferred M4A3 with its more powerful 500 hp (370 kW) engine. Some M4s and M4A1s continued in U.S. service for
7176-410: The front during the beginning of any attack. The first production of the Sherman took place at the Lima Locomotive Works and was first used in 1941, with many early vehicles reserved for British use under Lend-Lease; the first production Sherman was given to the U.S. Army for evaluation, and the second tank of the British order went to London. Nicknamed Michael , probably after Michael Dewar, head of
7280-417: The front left and right of the hull respectively, and another crewman in the hull to pass ammunition to the turret. One of the main challenges was developing a powerpack for such a heavy vehicle. The Wright G-200 air-cooled radial gasoline engine was selected by a committee formed by the Society of Automotive Engineers , but no suitable transmission was available. The committee recommended developing
7384-413: The heavier Type 4 Chi-To ; both tanks were armed with 75 mm guns, albeit of different type. Only 166 Type 3s and two Type 4s were built, and none saw combat; they were saved for the defense of the Japanese home islands , leaving 1930s era light and medium armor to do battle against 1940s-built Allied light and medium armor. During the later years of the war, general purpose high explosive ammunition
7488-498: The like. All were eventually scrapped except for a single T1E1, which was put on display at the United States Army Ordnance Museum , Aberdeen, Maryland . The British used the horizontal volute spring suspension system of the M6 in the first of their two A33 Heavy Assault Tank "Excelsior" prototypes. Budget A budget is a calculation plan, usually but not always financial , for
7592-456: The monitoring is ongoing, with financial and operational adjustments ( or interventions ) made as warranted; see Financial risk management § Corporate finance for further discussion. Here, if the actual figures delivered come close to those budgeted, this suggests that managers understand their business and have been successful in delivering. On the other hand, if the figures diverge this sends an "out of control" signal; additionally,
7696-407: The opinion that the new M4 Sherman gave adequate solution for the present and the near future, while being reliable, cheap and much easier to transport and they had no need for a heavy tank. In 1943, the production target was reduced again, down to 40, being an economic cut-off. Production M6 and pilot M6A1 examples were evaluated at Fort Knox in the early part of 1943. The reports were critical of
7800-533: The original 75 mm main gun, with 2,095 mounting the more-capable 76 mm gun. The total number of Sherman tanks sent to the USSR under Lend-Lease represented 18.6% of all Lend-Lease Shermans. The first 76 mm-armed M4A2 Shermans started to arrive in the Soviet Union in the late summer of 1944. The Soviet records reported the receiving of 3,664 tanks; the difference mainly due to deliveries being sunk on
7904-437: The original M4A2, saw extensive service in the 1948-9 war of independence. The remainder were then serviced and rearmed with 75 mm guns and components whenever these became available, composing a large part of Israeli tank forces for the next eight years. The 75 mm-armed Shermans were replaced by M4A1 (76 mm) Shermans imported from France before the 1956 Suez Crisis after it was realized that their armor penetration
8008-412: The preferred U.S. tank in the later phases of the war. It was considered more advantageous in terms of maneuverability on rough terrain and ease of maintenance due to the mechanical reliability. Because of this feature, the M4A3E8 were widely used for providing close support to infantry units, particularly during battles for high ground and mountains. From December 1951, around 20 M4A3E8s saw service with
8112-423: The required resources will be budgeted as a compromise. A second observation is that managers' thinking may emphasize short term, operational thinking at the expense of a long term and strategic perspective , particularly when bonus payments are linked to budget. See Strategic planning § Strategic planning vs. financial planning . M4 Sherman The M4 Sherman , officially medium tank, M4 ,
8216-595: The rest of the war. The first Sherman to enter combat with the 76 mm gun in July 1944 was the M4A1, then the M4A2, closely followed by the M4A3. By the end of the war, roughly half the U.S. Army Shermans in Europe had the 76 mm gun. The first HVSS-equipped Sherman to see combat was the M4A3(76)W in December 1944. Under Lend-Lease, 4,102 M4A2 medium tanks were sent to the Soviet Union. Of these, 2,007 were equipped with
8320-480: The resultant "fixed" costs , such as rent and payroll, will be adjusted, at a minimum, for inflation. Capital expenditure , both new investments and maintenance, may be budgeted separately; debt servicing and repayments likewise. The master budget aggregates these all. See Financial forecast , Cash flow forecast , Financial modeling § Accounting . Whereas the budget is typically compiled on an annual basis - although, e.g. in mining , this may be quarterly -
8424-476: The smooth ride of the HVSS, it gained the nickname " Easy Eight " from its experimental "E8" designation. The M4 and M4A3 105 mm-armed tanks, as well as the M4A1 and M4A2 76 mm-armed tanks, were also eventually equipped with HVSS. Both the Americans and the British developed a wide array of special attachments for the Sherman, although few saw combat, remaining experimental. Those that saw action included
8528-482: The tank could be quickly repaired in the field. A critical aspect of the design process was the standardization of parts, allowing for streamlined production and the efficient supply of replacement components. Additionally, the tank's size and weight were kept within moderate limits, which facilitated easier shipping and compatibility with existing logistical and engineering equipment, including bridges and transport vehicles. These design principles were essential for meeting
8632-422: The tank's basic model number. These included stronger suspension units, safer "wet" (W) ammunition stowage, and stronger or more effective armor arrangements, such as the M4 "Composite", which had a cheaper to produce cast front hull section mated to a regular welded rear hull. British nomenclature for Shermans was by mark numbers for the different hulls with letters for differences in armament and suspension: A for
8736-687: The tank's batteries charged without having to run the main engine, as was required on the T-34. However, according to Soviet tank crews, the Sherman also had disadvantages, the greatest being its high center of gravity and the ease of hitting it by enemy fire. The Sherman’s relatively narrow-set tracks struggled to negotiate muddy terrain compared to the wider-set tracks of the T-34 or German Panther tank. David M. Glantz wrote: "[The Sherman’s] narrow treads made it much less mobile on mud than its German and Soviet counterparts, and it consumed great quantities of fuel..." Glantz noted that Soviet tankers preferred
8840-650: The tanks fielded by Nazi Germany during this period. The M4 Sherman saw widespread use across various theaters of combat, including North Africa, Italy, and Western Europe. It was instrumental in the success of several Allied offensives, particularly after 1942, when the Allies began to gain momentum following the Allied landings in North Africa (Operation Torch) and the subsequent campaigns in Italy and France. The tank’s ability to be produced in large numbers, combined with its operational flexibility and effectiveness, made it
8944-509: The time M4s reached combat in significant numbers, battlefield demands for infantry support and tank-versus-tank action far outnumbered the occasional opportunities of rear-echelon exploitation. United States doctrine held that the most critical anti-tank work – stopping massed enemy tank attacks – was primarily to be done by towed and self-propelled anti-tank guns, operated by "Tank Destroyer" battalions , with friendly tanks being used in support if possible. Speed
9048-476: The use of High-Velocity Armor Piercing ammunition, advanced optics, and better crew training gave the Sherman an advantage. The M4A3E8, using 76 mm HVAP ammunition, destroyed 41 enemy tanks from July to November 1950. The M4A3E8 had weaker anti-tank combat capability compared to the larger caliber M26 Pershing and the M46 Patton that were operated at the same time. However, the lighter M4A3E8 became
9152-400: The use of the Sherman (FM 17–33, "The Tank Battalion, Light and Medium" of September 1942) described fighting enemy tanks, when necessary, as one of the many roles of the Sherman, but devoted only one page of text and four diagrams to tank-versus-tank action out of 142 pages. This early armored doctrine was heavily influenced by the sweeping early war successes of German blitzkrieg tactics. By
9256-533: The war, and it continued to see action even in the years following World War II in various conflicts and regions. The M4 Sherman remains one of the most iconic tanks in military history, symbolizing the industrial might and innovation of the United States during the war. When the M4 tank went into combat in North Africa with the British Army at the Second Battle of El Alamein in late 1942, it increased
9360-479: The way and discrepancies between the United States and Soviet Union archives The Red Army considered the M4A2 to be much less prone to catch fire due to ammunition detonation than the T-34/76 , but the M4A2 had a higher tendency to overturn in road accidents and collisions or because of rough terrain than the T-34 due to its higher center of gravity. By 1945, some Red Army armored units were equipped entirely with
9464-496: Was a big improvement when used by the British in Africa against German forces , the placement of a 37 mm gun turret on top gave it a very high profile, and the unusual side-sponson mounted main gun, with limited traverse , could not be aimed across the other side of the tank. Though reluctant to adopt British weapons into their arsenal, the American designers were prepared to accept proven British ideas. These ideas, as embodied in
9568-653: Was a turn of events in the Western Desert campaign . On 21 June 1942, Axis forces captured Tobruk , threatening Egypt and Britain's supply line through the Suez Canal . British Prime Minister Winston Churchill was at the Second Washington Conference when news of the defeat broke; President Franklin D. Roosevelt asked what he could do to help and Churchill replied at once, "Give us as many Sherman tanks as you can spare and ship them to
9672-437: Was able to fight on with the help of considerable numerical superiority, greater mechanical reliability, better logistical support, and support from growing numbers of fighter-bombers and artillery pieces. Later in the war, a more effective armor-piercing gun, the 76 mm gun M1 , was incorporated into production vehicles. For anti-tank work, the British refitted Shermans with a 76.2 mm Ordnance QF 17-pounder gun (as
9776-514: Was an M4A1, accepted in January 1944, which first saw combat in July 1944 during Operation Cobra . Variants of the M4 and M4A3 were factory-produced with a 105 mm howitzer and a distinctive rounded gun mantlet , which surrounded the main gun, on the turret. The first Sherman variant to be armed with the 105 mm howitzer was the M4, first accepted in February 1944. From May to July 1944,
9880-404: Was essential to bring the tank destroyers from the rear to destroy incoming tanks. This doctrine was rarely followed in combat, as it was found to be impractical. Commanders were reluctant to leave tank destroyers in reserve; if they were, it was also easier for an opposing armored force to achieve a breakthrough against an American tank battalion, which would not have all of its anti-tank weapons at
9984-689: Was insufficient for combat against newer tanks such as the IDF Centurions as well as the T-34-85s being delivered to Egyptian forces. During further upgrades, the French military helped develop a conversion kit to upgrade about 300 Shermans to the long high-velocity 75 mm gun CN 75-50 used in the AMX-13 . These were designated Sherman M-50 by the Israelis. Before the Six-Day War in 1967,
10088-699: Was newer by five years. By 1943, the IJA still used the Type 95 and Type 97 Chi-Ha medium tanks, while Allied forces were quickly replacing their light tanks with 75 mm-armed M4s. The Chinese in India received 100 M4 Shermans and used them to great effect in the subsequent 1944 and 1945 offensives in the China Burma India Theater . To counter the Sherman, the Japanese developed the Type 3 Chi-Nu and
10192-594: Was poorly suited to armored warfare. For this type of terrain, the Japanese and the Allies found light tanks easier to transport and deploy. During the early stages of combat in the Pacific, specifically, the Guadalcanal Campaign , the U.S. Marine Corps' M2A4 light tank fought against the equally matched Type 95 Ha-Go light tank; both were armed with a 37 mm main gun. However, the M2 (produced in 1940)
10296-474: Was powered by a pair of liquid-cooled GMC Detroit Diesel 6–71 two-stroke inline engines, that produced a total of 375 hp (280 kW), while the M4A6 used an RD-1820 (a redesigned Caterpillar D-200A air-cooled radial diesel engine, adapted from Wright Aeronautical 's Wright R-1820 Cyclone 9 nine-cylinder radial aircraft engine. ) that produced 450 hp (340 kW). A 24-volt electrical system
10400-484: Was preferred for fighting Japanese tanks because armor-piercing rounds, which had been designed for penetrating thicker steel, often went through the thin armor of the Type 95 Ha-Go (the most commonly encountered Japanese tank) and out the other side without stopping . Although the high-velocity guns of tank destroyers were useful for penetrating fortifications, M4s armed with flamethrowers were often deployed, as direct fire seldom destroyed Japanese fortifications. During
10504-566: Was put to the supreme commander in Europe General Eisenhower , who rejected them as impracticable. Two tanks were used to test the T29 turret and gun, but their armor was not modified. On 14 December 1944, the M6 was declared obsolete. Only 40 had been produced and they never left US soil. Several toured the United States for propaganda purposes, where they gave performance displays (such as car crushing) at War Bond drives and
10608-536: Was standardized as the M4, and first production completed in February 1942. The cast-hull models would later be re-standardized as M4A1, with the first welded-hull models receiving the designation M4. In August 1942, a variant of the M4 was put forth by the Detroit Arsenal to have angled, rather than rounded hull and turret armor. The changes were intended to improve the tank's protection without increasing weight or degrading other technical characteristics. As
10712-522: Was the medium tank most widely used by the United States and Western Allies in World War II . The M4 Sherman proved to be reliable, relatively cheap to produce, and available in great numbers. It was also the basis of several other armored fighting vehicles including self-propelled artillery , tank destroyers , and armored recovery vehicles . Tens of thousands were distributed through
10816-403: Was used in the M4. The M4A2 and M4A4 were mostly supplied to other Allied countries under Lend-Lease . The term "M4" can refer specifically to the initial sub-type with its Continental radial engine, or generically, to the entire family of seven Sherman sub-types, depending on context. Many details of production, shape, strength, and performance improved while in production, without a change to
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