The test of an excellent budget process is the ability to convert objectives and goals into data. The budget serves as a blueprint for business operations. The evaluation of actual results with the budget forms the basis for effective control.
Finding the resources to implement the budget calls for extensive use of human resources and involves correct perceptions of individual roles and communication plays an important role in budget operations whether it is imposed or participatory.
Critically evaluate both of the statement above and describe the differences between the communication flows when the budgeting process is imposed or participatory.

Your 3,500 words assignment should be organized as follows:
1. Executive summary(about 300words, not include in the word count)
2.Table of contents
3.Introduction
4.Main body
-Critically evaluate the statement “an excellent budget process is the ability to convert objectives and goal into data”
-Critically evaluate the statement “finding the resources to implement the budget calls for extensive use of human resources and involves correct perceptions of individual roles and communication play an important role”
-Describe the differences between the communication flows when the budgeting process is imposed or participatory.

5. Conclusion
6. References : you are required to reference/research books and journals, apart from online sites.