Article: Budgetting: confront the myths, build a true plan; the budgeting process contains many myths and sacred cows. Now is the time to move beyond them and use budgeting techniques that really work.(Management)

The corporate silly season budgeting is nearly here. As summer turns to fall in the Northern Hemisphere and winter turns to spring in the Southern Hemisphere, people will devote many hours to predicting and planning the financial landscape tier 2004. Much of this planning is a huge waste of time--instantly obsolete when something unplanned arises in mid-January. This article is neither a treatise on generally accepted accounting practices (GAAP) nor a survey of how various entities execute the budgeting process. Instead, it adds reality by application of practicality and common sense to a process that has largely become a time wasting exercise in fiction whose only purpose ...

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