Budgeting is both an art and a science. Learn how to apply leadingedge tools and methods to make your planning process more strategic and your budget process more flexible. Your budget should not lead to “turf wars” over precious and scarce resources. You will experience how to build a set of decision-making processes early on and how to use them to make smart resource allocation choices that benefit your entire organization. You will also explore ways to have your planning and budgeting process work to increase the potential for higher earnings.