Of all business activities, budgeting is one of the most important and, therefore, requires detailed attention. The course looks at the concept of responsibility centres, and the advantages and disadvantages of budgetary control. It then goes on to look at the detail of budget construction and the use to which budgets can be put. Like all management tools, the course highlights the need for detailed information if the technique is to be used to its fullest advantage. For Budget Officers, Accountants, Finance and Administration Managers, Internal Auditors and Management Executives responsible for Budgeting, Budgetary Control, Budget Monitoring and Audit.