2001 Cumulative Supplement to 4r.e. (Handbook of Budgeting) - Tapa blanda

A budget is the formal expression of plans and objectives of management that covers all phases of operations for a specific period of time. No other management tool provides the operational direction that a well-planned budget can. Without clearly outlined budgets, corporations are unable to predict profits or losses or create plans for the future. This handbook shows controllers and budget directors how to create any style of budget, from the traditional approach to the cutting-edge, activity-based approach. It is a complete guide to preparation, presentation, analysis and effective use.