Module 4: Discussion -- Budgeting 101 General Instructions: For this case, your trainee at ABC Company has grasped a number of new processes and is ready to branch out into some new duties. He/she has a desire to know more about the budgeting process and its importance. Research the internet to find more details. Detailed Instructions: You are the Controller for ABC Company, which makes and sells products. You are working with a trainee on processes within the company. The trainee has excelled at current responsibilities and is ready to take on some new ones. He/she has a desire to know more about the budgeting process and its importance