Think about the organisation that you work for or one with which you are familiar and make a note of your answers to the following questions:

• How would you describe the process of budget setting within the organisation?
• How involved is your function or business unit in the process of budgeting?
• What are the key areas, if any, where you feel your function or unit makes a positive contribution to the budget-setting process?
• What are the main costs of your function/unit to the organisation, and how are these assessed?