Budgeting Development Processes - Assignment Example

A control-orientated budget usually looks at the expenses of a given program, as well as how budgeted resources are utilized by the manager. Such type of a budget focuses on items purchased in the present fiscal year comprising wages and salaries, supplies, fringe benefits, travel equipment as well as travel expenses. Thus when services are performed via contractual arrangements, the contract’s term, deliverables as well as detailed expenses are carefully explored. Cost analysis is an aspect of good program budgeting as well as accounting practices that permit managers to establish the real cost of providing a particular unit of service.

Thus at the very ambitious stage, well-publicized cost-benefit research of early intervention programs has claimed to indicate significant long-term social gains for the public as well as participants. Cost analyzes can offer estimates of what a program’s benefits and costs are most likely to be before implementation is done. Cost analyses may also enhance understanding of program functioning, and inform what stages of intervention are mainly cost-effective. Finally, cost analyzes may also disclose unexpected costs (John, 1993).

Thus the assumption is always that through its constant guidance management can improve the future condition of the business. Thus a budgeter who is management-oriented deals with the efficiency of program service delivery procedures, as well as the manner skilled employees are organized and used to offer those services (Ronald, 2004).