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This Issue's Theme: Budgeting November 21, 2008  
Editor's Note
Some of us welcome year-end budgeting as a time to review, reflect, assess, and lay out a plan for the future. Others regard the process as onerous. Like it or not, the end of the year approaches and budgeting is, or should be, part of the process. Individuals as well as businesses should take this time to examine the past and consider the future. The articles presented today cover a wide spectrum of budget considerations, including some budgetary cautions and some tips for making the process a success.

Best regards,
Gail Perry, CPA
Managing Editor
editor@accountingweb.com



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Next Issue's Theme:
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Budget Shortfalls Hammering State and Local Governments, Nonprofits

As Congress and the Treasury Department struggle to stem the damage of the economic crisis, state and local governments are in their own world of hurt. Unlike the federal government, state and local governments must balance their budgets every year. Nonprofits, which bolster the needy with programs that supplement government assistance, are feeling the pain too. more >>
Blog: Narrative Budgeting

If the budget is viewed as a pointless exercise inflicted on a company by its accountants, then that is all it will remain. If a budget is viewed as a plan, a blueprint for the future, then that is what it will become. more >>
10 Reasons Why Budgets Cause Problems

Beyond Budget Round Table (BBRT), an independent international research collaborative, recently produced a Web article arguing that budgets tend to focus on targets based on incremental changes from the previous period. "The result is a target that is inwardly comfortable to you, yet appears outwardly difficult to your superior. There is no focus on the maximization of customer or shareholder value." more >>
Budgeting Basics - Part I - Establishing goals

Most people have a pretty good idea of how much they earn and how much they spend, and if you ask how much people have in their bank accounts, they can usually tell you. But few people really know where they spend all of their money, and fewer still have a method in place that allows them to keep track of the amounts they expect to earn, spend, and save for the long-term. more >>
Budgeting trends help SMBs and SMEs thwart headaches

The two most common budgeting and forecasting headaches experienced by CFOs and finance executives at small and midsized businesses are gaining buy-in from other managers in the company and using Microsoft Excel spreadsheets, according to a recent study performed by Centage Corp. and the Institute of Management & Administration (IOMA). more >>
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