Title: Module 4 Introduction: (CU2 M4) The Budgeting Process
Course: SkillsCom BA 222 16.0 > Section: Credit Unit 2 Module 4

The financial plan of a business or organization is normally called a budget. By making a budget the business is planning for its future.  The full budget process is beyond the scope of this course.  We do want to emphasize that cash flow projections, previously covered in this course, are an integral part of the budget process.  We will cover the first part of the budget process, which is making a Sales Forecast.

Module 4 introduces the budgeting process.

Module Outcomes:

- Describe the importance of the budgeting process and how it facilitates the planning and control processes of an organization.