In a Downturn, a Wise Manager Keeps a Budgeting Eye on the Upswing
We must remember that a budget is a plan and plans are a stated intention for some future action. In other words, when we plan, we are attempting to make our actions and resources meet some future need or goal. The budgets we create are based on certain assumptions about the economy, our organization, our products and services, and our customers, employees, and suppliers.
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