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[Music] in this topic were going to take a look at budgeting were going to try and run you through the budgetary process were going to have a look at the advantage limitations of using budgets in your organization and crucially were going to try and teach you how to conduct something known as a variance analysis now budgets are essentially a financial plan theyre a tool that allows managers to plan out the future finances of their organization and they can use them to set targets for different parts of their organization could be different branches could be different profit centers could be different departments of the organization but budgets are financial targets for different aspects of the organization to try and stick to or to try and achieve now other things particularly useful for larger organizations where the people at the top of the organizational structure I have to delegate a lot of autonomy of control or authority to different people in the organization because the bu
