Williamson Duncan Williamson 
Budgeting and Budgetary Control [EPUB ebook] 

Many of us prepare budgets on a personal as well as on a business level. We prepare budgets to help us to resolve issues surrounding such questions as: How much is my income for the month? How much am I going to spend? Is there anything left over? We call the overall budgeting process budgetary control; and the reason for using it is to help managers control the activities in their part of their organisation. By the end of this book, we should all agree that budgeting is a necessity not a luxury.