This book presents budgeting as a prime management tool for continuous profit planning and profit control. Emphasizing principles essential in building and maintaining a workable budget, it shows how scientific budgeting procedures today enable the business entity to make prompt, accurate decisions to adjust its courses of action as external and internal forces change. Heiser's book is divided into three sections. The book discusses "Budgeting for Planning and Coordination," reviews the fundamentals and explains tile problems of communication among management personnel in evaluating proposed plans and the procedures in devising a coordinated program and obtaining requisite approvals.
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