November 2008
Beginner
448 pages
11h 33m
English
Content preview from Budgeting Basics and Beyond
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2.13. Departmental Budgets
The decision units in the plan must be identified, and the manpower and dollar support at each decision unit must be noted. Department managers should plan for specific activities. They should put their budgets and trends in perspective relative to other departments in the company, to competing departments in other companies, and to industry norms. The manager should list the problems needing solution or the opportunities to be further capitalized on.
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