Business owners and managers are under increasing pressure to perform. Never has there been a better time to practice good people motivation and management techniques. Lack of employment security and flexible working contracts have reduced the level of loyalty, so more emphasis needs to be placed on building positive relationships with people. Traditional carrot and stick management techniques no longer work. This guide is designed to show how to nurture and develop staff to deliver high performance. The book explores: how to designate, analyse and apportion costs to provide an understanding of resources; how to design an effective budget for a department or organization; the techniques for effective budgeting; and the importance of budgetary control and its relationship to the performance of an organization.