Budgeting is critical to the survival and success of any firm. This course, therefore, gives students an in-depth of strategic. Operating and capital budgets. This knowledge includes but is not limited to the preparation, review. Execution and audit of budgets. Students are also exposed to quantitative forecasting, which will teach students essential tools such as moving averages and smoothing techniques. The course uses case studies to challenge students to evaluate, assess and resolve real business budgetary issues. Spring.