In beginning to write this chapter, I tried to find words to “sugar coat” the title. Perhaps the word “budget” could be avoided altogether. Words like “financial map” or “operational guide” might be suitable alternatives. After all, for those of you already in the workforce, you probably associate the word “budget” with “dread” or “drudgery” or some other less than flattering term. No doubt, some employees will question the need for a budget. The process of budget preparation is sometimes seen as painful, and it is not always clear how the effort that is required leads to any productive output. Furthermore, budgets can be seen as.
