In our Week 5 reading we are introduced to the many elements of budgeting. Not all budgeting processes work well but the process, in general certainly has value. You and Emma began discussing the role of accounting in performance management last week. This week you are continuing your conversation and narrowing the focus to accounting and their role in the budgeting process. This morning Emma asked you what you think the benefits of budgets are at CM Tech and how accounting can play a role in maximizing the benefits derived from an effective budget process.