BUDGETING
VARIANCE
FORECASTING
PRODUCTION
ESTIMATE
BUSSINES
MONEY
COST
FORECAST
SALES
W
K
P
O
P
I
P
O
O
U
T
Q
D
Z
G
A
V
R
A
Y
X
M
C
D
L
W
Z
I
S
V
U
U
O
C
F
E
P
X
E
N
O
H
E
N
X
E
N
D
C
V
O
T
M
Q
Y
K
N
F
I
Y
A
T
U
O
K
A
C
A
L
C
I
U
F
I
A
T
I
C
S
Q
Y
R
N
M
S
X
O
O
X
R
S
I
T
T
K
Y
D
I
S
I
R
A
M
Z
I
T
V
I
F
J
M
I
U
A
E
T
E
J
I
W
S
L
O
O
U
I
B
B
C
N
J
S
M
F
G
A
D
N
V
N
O
D
A
S
V
C
O
E
D
I
C
X
A
I
F
J
S
G
B
S
N
E
O
O
O
E
U
E
G
E
T
N
S
S
E
L
A
S
Q
H
R
F
I
X
I
U
Q
J
Y
O
H
V
C
W
D
O
Y
R
N
T
E
H
T
L
Q
W
X
A
M
O
F
D
G
G
B
U
D
G
E
T
I
N
G
E
O
