1 Introduction

The process of budgeting has changed radically in the past few years. In the early 1960s when I first became a Production Manager it would take several days with a hand-cranked adding machine, pencils, and a lot of erasers to create a decent budget.

Today, with the advent of improved computer budgeting programs, it takes only a few hours and some knowledge of the copy-and-paste functions to enable the adept Production Manager to put together a budget—that and a thorough knowledge of the budgeting process.

This book is about the process of budgeting, specifically budgeting using a computer. There are several budgeting software programs in the marketplace that will make budgets for you, but of those only one has the lion's share ...

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