First Sentence:
The budgeting or planning process serves a number of functions.
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Key Phrases - Statistically Improbable Phrases (SIPs):
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divisional profit goals, managers review sales forecast, belief graph, departmental budget proposals, incentive compensation purposes, integrated planning document, investment opportunity rate, norm bonuses, balance sheet budgeting, actual manufacturing overhead, strategic direction paper, postcompletion audit, technological budget, nonsalary expenses, higher administrative expenses, operating unit head, lease reporting, particular operating unit, product cost data, executory costs, deductions from revenue, initial cash outflow, aftertax cost, fixed factory overhead, operating drivers
Key Phrases - Capitalized Phrases (CAPs):
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New York, American Skate, United States, Range Estimating, Harvard Business Review, Digital Equipment, John Wiley, American Payroll Association, Conference Board, Fishing Supplies Company, Englewood Cliffs, Six Sigma, Managerial Finance, Engineering Economist, Dollars Exhibit, Volume Exhibit, General Electric, Monte Carlo, The Accounting Review, World War, American Association of Cost Engineers, Harvard Business School Press, Pareto's Law, San Francisco, American Institute of Certified Public Accountants
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