Basics of Budgeting Book

	Introduction	1
Pt. I	The Nature of Budgeting	3
1	The Scope of Budgeting for Managers	5
2	What to Expect at Budget Time	9
3	Why Is Budgeting So Difficult?	21
Pt. II	The Planning Work of Budgeting	29
4	Planning	31
5	Defining the Organization's Work	45
6	Understanding Costs and Cost Drivers	55
7	Dealing With Uncertainty: Assumptions	67
8	Improving Performance: Gap Analysis	77
Pt. III	Generating the Numbers	89
9	Proper Budget Content	91
10	Revenue Forecasting	101
11	Cost Estimating	113
12	Capital Budgeting	125
Pt. IV	Putting It Together and Selling It	139
13	A Manager's Budgeting Process	141
14	Getting the Budget Approved	151
	Appendix A. The Language of Accounting	159
	Appendix B. Glossary of Accounting Terms Used in Budgeting	173
	Appendix C. Use of Personal Computers in Budgeting	181
	Bibliography	191
	Index	195