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Firms use a budget to measure the amount of cash flow hoping that it results in a profit. In order to make money you must spend money and analyze all the places that money is allocated. It is mainly the managers jobs to set the budget for a certain time period and verify that money is being spent wisely and resulting in a revenue. Some things that a company take in to consideration for their budget are "...capital expenditures, which are large purchases of fixed assets...". Also, cash purchases, debts, and the effects of supply and demand.

Responsibility accounting is when one must focus on a specific area in the business or a set of numbers and analyze the data to show the difference between the revenues and debts. This kind of accounting spreads out the data so that if someone needs specific data on something the information is quickly available. It also spreads out the workload amongst the various positions in the organization.

Performance evaluation is a part of an organization that controls the spending of money throughout the business. There are multiple evaluations to where and how a company money is being spent. This method can be used to look at specific the areas like equity, shareholders and residual income.

Balanced scorecard looks at 4 major components that affect the success of goals and strategy used. The topics are financial perspective, customer perspective, internal business process perspective and learning and growth perspective. This approach is able toe bring all aspects of the company together to see the best way to make the company successful. This approach is different from the traditional evaluation because it breaks down the specific area of the company's money. This approach does not just luck at the raw numbers. Balanced scorecard takes in to account multiple parts of the organization.