I also need references

please answer the part about conducting budgetary analysis and how it can influence business decisions .

she will be working in a steel frames manufacturing plant

Finally, Bruce emphasized the need to stay on budget at the new factory. Sheila agreed, but she didn't fully understand what that meant. She wants some details on conducting budgetary analysis and how that can influence business decisions. She has some experience making personal budgets which help her save money, but she suspects it's a whole other ball game with a factory