title: Budgets: an underused resource.
abstract: Though budgeting is an activity that management readily participates in, the budget often ends up being underused. The author discusses how budgeting activities can be used in revenue allocation, program implementation, planning, coordination, profitability, designation of responsibility, and measurement reviews.
mesh_terms: D002017:Budgets; D005376:Financial Management; D008722:Methods; D009937:Organizational Objectives; D009938:Organizations / Q000191:economics*; D010934:Planning Techniques