General Concepts of Budgeting.

THE BUDGET PROCESS.

Budget Cycle.

Components of a Budget.

Operating Budget.

Capital Budgets.

Cash Budget.

MANAGING AN ORGANIZATION'S FINANCES.

SLong-Range Financial Plans.

Monitoring Budget Results.

Managing the Process.

Financial Analysis.

Controlling Costs.

Deficits and Surpluses.

Budget Cuts.

Planning and Managing Human Resources.

TRENDS IN BUDGETING.

Reallocation Systems (Zero-Based Budgeting and Activity-Based Budgeting).

Responsibility Center Management and Budgeting.

TOOLS.

Documents and Statements.

Automation.

Glossary.

Bibliography.

Index.