Budgets must be attainable, reasonable and realistic. Accurate expense and revenue forecasting facilitates:

Name: Budgets must be attainable, reasonable and realistic. Accurate expense and revenue forecasting facilitates:
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Accurate expense and revenue forecasting facilitates attainable budgets without variance. Budgets are not attainable, but instead filled with variances, when expenses and revenues are not forecasted accurately. Forecasting is essential to the budgeting process.

Budgets Must Be Attainable, Reasonable and Realistic