Budgeting Basics and Beyond Quotes

“Further, there is a correlation between task difficulty and loss of control to negative attitudes.”
― Jae K. Shim, Budgeting Basics and Beyond

“At the beginning of the period, the budget is a plan. At the end of the period, the budget is a control instrument to assist management in measuring its performance against the plan so as to improve future performance.”
― Jae K. Shim, Budgeting Basics and Beyond