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