Bottom Line on Budgeting --Dickeson

Back in an earlier day, I can recall the annual budgeting routine at printing companies. Along about two months before the close of a fiscal year, the company accountant would send out a form asking each department to predict their annual revenues and expenditures for the coming year. Then, over the next couple of months, there'd be guessing and haggling over those inputs until, finally, the accountant would issue the BUDGET for the year ahead.