Current Budgeting Practices in U.S. Industry The State of the Art

'œThere are a number of texts and current articles on budgeting practices and procedures that are available to the student and even the practitioner. Most are dry, mechanical cookbooks or manuals and represent the theoretical, more than actual, practice. Umapathy's book differs markedly from the majority of others in that it presents a summary of results of actual practices, along with his recommendations. Whether or not a reader agrees with all of his conclusions, one must respect the significant authority behind them. There is room for improvement in the planning function in most of our company's today, and Umapathy's book makes a significant contribution.'' Charles H. Sellman, Vice President, Controller and Treasurer, Barry Wright CorporationUmapathy, Srinivasan is the author of 'Current Budgeting Practices in U.S. Industry The State of the Art' with ISBN 9780899302508 and ISBN 0899302505.