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CFO February 1, 2007 Joseph McCafferty	Planning for the Best A focus on budgeting signals better performance than a focus on controls.
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The Motley Fool December 23, 2005	Bother With Budgeting It's true that most of us would rather poke ourselves in the eye than sit down and plan a budget, but it's not so painful, and it can save you bundles.
CFO January 10, 2007 Don Durfee	The Last Mile Why is it still so hard to engage line managers in budgeting? It is noted that when line managers have a hand in planning, budgets get better. That appears to be especially true when managers actually key their own numbers into the system.