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Budgeting





                          Overview









                                                       Purpose
                        Cash

                      budgets






                                                                                       Behavioural
                  Preparation                        BUDGETING
                                                                                          aspects





                    Functional
                    and master
                      budgets
                                                      Budgetary                     Reconciliation
                                                        control






                                              Fixed and
                                                flexible         Variances
                                               budgets

























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