CHAPTER 10BUDGET REPORTING AND MORE BUDGETS
There are many reports with many figures reproduced in this chapter. They could be injurious to your eyesight and your mental equilibrium, but don’t sweat it. The reports are printed on these pages to demonstrate the format of the reports. Except for a few numbers I will point out, there is no need to study them line by line—unless you feel you just have to.
As covered in Chap. 9, a budget is an expression of goals in terms of expected numbers. It’s rather meaningless unless actual results are compared to these goals (budget numbers). That is, did results meet expectations? The best way to make this comparison is to lay out the actual and budget numbers, side by side. That is ...