Budgeting basics and beyond shows you how the budget can be your most powerful tool for strategy and communications. It points out that the budget brings into stark relief all of the factors that every manager must consider, such as industry conditions, compettion, degree of risk, staiblity of operations, capacity limitations, pricing policies, turnnover rates in assets, production condition, and so on. The text includes the detail following: Technique for preparing more accurate, realistic, and relaiable estimates, control and variance analysis devices that signal revenue, sost and operations thresholds