The Manual’s specific budgeting techniques help you:

• Explore the financial impact of alternative budget strategies
• Get buy-in from department heads to achieve the overall plan
• Schedule the budget preparation process using methods most appropriate for your company
• Institute an effective cost system using modern applications
• Develop detailed forecasts by evaluating long-term trends, cyclical movements, seasonal patterns, and random fluctuations

The Manual includes discussions of budgeting for security, revenue forecasts, specialized techniques applied to budgeting, operations measurements and internal control procedures, and capital budgeting procedures.