Making Budgets Work has been prepared as a practical guide to the use of budgets in business organizations based on current expertise and experience of professional management accountants. The book will help management accountants to apply financial disciplines to the management of organizations and to set up and operate a budgetary control system. It will also assist non-financial managers and small business executives to obtain insight into the positive contribution which budgeting can make to planning and controlling their organization. Summarises current concepts and practice Provides a check list of the main considerations involved in budgetary control Includes example forms and procedures to show how co-operating companies use budgeting in the management of their organisations