The topic is Operating Budget
1- Description of Operating budget and what my essay going to be based on
2- How it helps managers carry out business objectives
3- The procedure of operating budgets
4- The benefits of having an operating budget
5- Give an example of a company and how they operate with budgeting
6. Different budgets that falls under operating budget
For more information on Operating Budget read this: https://en.wikipedia.org/wiki/Operating_budget
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