Budgeting is an essential part of modern management and is regularly performed in most organizations. It is as much a management philosophy and technique as an approach to financial accounting. The spreadsheet is a particularly powerful tool in the development of budgets. It is also useful for the production of reports such as budget-actual-variance, year-to-date totals and consolidated results. This book covers all aspects of budget preparation, from designing and creating a budgetary control system, consolidating data and working with spreadsheets. * Practical guide to developing budgetary control systems using spreasheets * Covers consolidating data, what-if analysis and data tables * Worked example throughout gives useful experience and templates for real-life application