By Anne Hawkins and Clive TurnerDrawings by Phil Hailstone“A clear presentation of ‘how to’ in an area of management where there are so many examples of ‘we didn’t’. It successfully deals with a subject area that is either mystique-ridden or handled too simplistically, showing that budgets are based on a series of practical management decisions rather than on one simple technique”. Peter Nicholls, Head of Investors In People, Walsall Training & Enterprise Council “Typical of Clive’s excellent teaching standards. It deals with a critical process in a very readable style, and reflects the very practical experience that both authors have.