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Brilliant Budgets and Forecasts by Malcolm Secrett

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Chapter 2

This chapter is about ...

How budgets and forecasts can be used for financial management and planning, creating ‘what if’ scenarios. Cost control, raising finance and cash flow control are also discussed.

Our perception of how budgets and forecasts are used will be based mainly on our own experience and knowledge of our company’s policies. In practice though, budgets and forecasts are so flexible that there are as many ways they could be applied as there are individual managers. So during this chapter please bear in mind that there can be any number of variations on the basic themes.

Budget management

In Chapter 1 we looked at an outline ...

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